Ramsay for Dummies

The proposed changes to CGT and residence/domicile are making a lot of work for tax planners - it's an ill wind that blows no good! As well as negotiating mountains of legislation, advisers also have to consider the case law as it applies to tax avoidance and this has been a complex and changing area. Thanks to this brilliant article by Patrick Soares, we can all save some time and leave the tax cases on the Ramsay principle on the shelf.