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