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    • Home
    • Professional Background
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  • Home
  • Professional Background
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Kevin J Winters

Kevin J WintersKevin J WintersKevin J Winters

Background and professional interests

Background and professional interestsBackground and professional interestsBackground and professional interestsBackground and professional interests

2025

‘Scots knots’ (with Fiona Sharp) - the STEP Journal, Issue 4

 https://journal.step.org/step-journal-issue-4-2025/scots-knots 

2024

‘Scotland’ chapter in International Succession Laws - Bloomsbury Professional

 https://www.bloomsburyprofessional.com/uk/digital-resources/bloomsbury-professional-online-resources/international-succession-laws-online/ 

‘The end of an era’ - the Law Society of Scotland Journal

 https://www.lawscot.org.uk/members/journal-hub/articles/the-end-of-an-era/ 

‘Ads infinitum’ – the STEP Journal, Issue 6

 https://journal.step.org/step-journal-issue-6-2024/ads-infinitum 

‘Scotland’ chapter in Special Reports:Power of Attorney Legislation – A STEP Global Guide, Globe Law

 https://www.globelawandbusiness.com/special-reports/power-of-attorney-legislation-a-step-global-guide 

‘Taxing across borders’ (with Laura Brown) - the Law Society of Scotland Journal

 https://www.lawscot.org.uk/members/journal-hub/articles/taxation-across-borders/ 

‘Trusts and Settlements’ (with Laura Brown) chapter in Revenue Law:Principles & Practice, Bloomsbury

 https://www.bloomsburyprofessional.com/uk/revenue-law-principles-and-practice-9781526528520/ 

2023

‘Wherever, whenever you travel, how do you know if you are a tax resident?’ - Scottish Legal News

  https://www.scottishlegal.com/articles/kevin-winters-wherever-whenever-you-travel-how-do-you-know-if-you-are-a-tax-resident 

‘Splitting up: a taxing time’ (with Laura Brown) - the Law Society of Scotland Journal, Vol 68, Issu

 https://www.lawscot.org.uk/members/journal/issues/vol-68-issue-10/splitting-up-a-taxing-time/ 

‘Should DIY wills get Respect?' - The Scotsman

 https://www.scotsman.com/news/opinion/columnists/should-diy-wills-get-respect-kevin-winters-4234315 

‘Upper Tribunal decision in How: grounds for stamp duty land tax purposes’- Taxation Magazine (4898)

 https://www.taxation.co.uk/articles/upper-tribunal-decision-in-how-grounds-for-stamp-duty-land-tax-purposes

‘Cross-border estates: some top tips’ - the Law Society of Scotland Journal, Vol 68, Issue 07

 https://www.lawscot.org.uk/members/journal/issues/vol-68-issue-07/cross-border-estates-some-top-tips/ 

‘To remit, or not to remit?’ - the STEP Journal, Issue 3

 https://journal.step.org/step-journal-issue-3-2023/remit-or-not-remit

‘Know your RoE from your RCI’ (with Claire Scott and Alan Barr) - the STEP Journal, Issue 01

 https://journal.step.org/step-journal-issue-1-2023/know-your-roe-your-rci 

2022

‘Establishing residence under the common law’ (with Laura Brown) - Taxation magazine, Issue 4866

 https://www.taxation.co.uk/articles/establishing-residence-under-the-common-law-

‘Domicile: the tax position at death’ (with Heather Thompson) - Taxation magazine, Issue 4848

 https://www.taxation.co.uk/articles/domicile-the-tax-position-at-death

‘Statutory Residence Test: exceptional circumstances’ - Taxation magazine, Issue 4844

 https://www.taxation.co.uk/articles/statutory-residence-test-exceptional-circumstances-84630

‘Non-doms: some taxing issues’ - the Law Society of Scotland Journal, Vol 67, Issue 05

 https://www.lawscot.org.uk/members/journal/issues/vol-67-issue-05/non-doms-some-taxing-issues/

‘Banks v HMRC: inheritance tax benefits of political donations remain reserved’ - British Tax Review

 https://www.sweetandmaxwell.co.uk/en-gb/products/british-tax-review

2021

‘Warshaw: ordinary share capital’ - Taxation magazine, Issue 4777

 https://www.taxation.co.uk/articles/-warshaw-ordinary-share-capital

‘Hurstwood Properties (A) Limited v Rossendale Borough Council: is the ice getting thin around..

..business rates avoidance schemes?' - British Tax Review Issue 4, pp. 483-492  


https://www.sweetandmaxwell.co.uk/en-gb/products/british-tax-review 


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