The following Personal Tax guidance note provides comprehensive and up to date tax information on Income shifting

Tax planning for income shifting between family members and HMRC's approach

https://synthesia-ttv-data.s3.amazonaws.com/video_data/a6d2d331-a7b2-4311-8407-02dede85aeda/audio/subtitles.srt?response-content-disposition=attachment%3Bfilename%3D%22Tax%20planning%20for%20income%20shifting%20between%20family%20members%20and%20HMRC%27s%20approach.srt%22&AWSAccessKeyId=AKIA32NGJ5TSW5HNK25Z&Signature=X3XWitRRHdUgRZRrJM2VQMopKJU%3D&Expires=1765972258