Transfers of Assets Abroad - Recent Developments & Strategic Considerations

Introduction

Are you up to date with the latest changes in the UK’s Transfer of Assets Abroad (‘TOAA’) provisions?

This webinar has a particular emphasis on recent judicial developments and the practical implications for offshore structuring. It is designed for tax advisors and legal professionals seeking a deeper understanding of TOAA rules and their practical application.

What You Will Learn

This webinar will cover the following:

• Brief overview of TOAA rules and their relevance
• Brief overview of Income Tax Act 2007, s731-733 and other legislation
• Recent judgment in Moran v HMRC [2025]
• The ‘motive defence’ - nature of the defence, limitations and challenges
• Changes in raising the defence following Moran
• Key takeaways to consider when structuring assets abroad

This pre-recorded webinar will be available to view from Monday 10th November 2025

Alternatively, you can gain access to this webinar and 2,101 others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.