Private Client publications

27 April 2016

Is there still any point in owning a home through a company?

What are the recent and upcoming changes to the UK tax regime relating to the ownership of UK residential property through corporate structures? This article was first published on Lexis®PSL Private Client on 11 April 2016. Click for a free trial of Lexis®PSL

12 February 2016

The Administration of Estates

This briefing note provides information on a wide range of issues around the administration of an estate.

01 February 2016

To de(-envelope), or not to de(-envelope); that is the question

Numerous changes in recent years to the tax regime applying to residential properties have given headaches to those who hold property through corporate entities. Those people are now faced with an impossible decision along the lines of “damned if I do, damned if I don’t” when treading the tightrope between Inheritance Tax, Capital Gains Tax and ATED and considering whether to de-envelope those corporate holding structures.

08 December 2015

Private Client Briefing - Winter 2015

Welcome to the latest edition of Private Client Briefing. In this issue we look at the Residential Nil Rate Band, Non-Dom planning opportunities with UK trusts, financial settlements on divorce, the National Living wage and the perils of Deathbed Gifts.

09 September 2015

The Remittance Basis FAQs

With George Osborne’s announcement in the Summer Budget that perpetual “non-dom” status (and in particular the ability to elect for the remittance basis indefinitely) will end from 6 April 2017 we have received a number of queries about how this will impact on existing offshore income or gains which have not yet been remitted. We have set out the questions and answers to illustrate how we expect the new rules will apply.

16 July 2015

Keep Calm and Carry On?

For non-UK domiciliaries resident in the UK ("non-doms"), the worst - the abolition of non-dom tax status – may seem to have happened.  Non-doms who expected a Conservative victory in the General Election to mean five more years of the same tax treatment have been sadly disillusioned. Waking up on 9 July, the whole non-dom tax system may seem to have changed for ever.

15 July 2015

Family Owned Business newsletter – July 2015

In this edition we look at what a growing economy means for the family business and also summarise some legislative changes currently being implemented that will affect all companies.

01 July 2015

Private Client Briefing - Summer 2015

Welcome to the latest edition of Private Client Briefing. In this issue we look at the key issues for individuals raised in the Conservative party's election campaign now we have a majority Government, Insurance Bonds, right to work checks, the dangers of joint appointments in Lasting Powers of Attorney and death and ISAs.