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Deal, no deal. How can EU nationals protect their rights in light of Brexit?

As Brexit date is uncertain (i.e. 31 October 2019, 31 January 2020 or whenever it may be), EU nationals and their non-EU family members need to think about how they can protect their status in the UK
09 September 2019

Correcting historic tax liabilities

Although tax may be automatically deducted from wages, pensions and savings, the onus is on the taxpayer to self-assess and inform HMRC of anything which is untaxed or under-taxed
04 September 2019

The Office of Tax Simplification publish second report on simplifying inheritance tax

The OTS has suggested significant inheritance tax reforms, focusing on interactions of IHT with CGT, Agricultural Property Relief and Business Property Relief, and Lifetime gifts
08 July 2019

The GDPR, trustees' lawyers and the right to resist subject access requests

The DPA 2018 broadens the 'legal privilege' defence to allow law firms to resist subject access requests to the extent that documents are the subject of a duty of confidentiality

03 July 2019

The GDPR, Dawson-Damer and a trustee's right to refuse disclosure

Must trustees and their advisors give information to beneficiaries if it is requested under data protection rules?
06 June 2019

Mixed funds and cleansing: non-doms must act soon to avoid missed opportunity

Combining the mixed fund rules and the cleansing rules presents opportunities, but non-doms must act now as the chance to 'cleanse' mixed funds is only available until 5 April 2019.

23 November 2018

Last Chance Saloon: the new "Requirement to Correct" offshore tax matters

If your affairs involve income or assets outside the UK and your UK tax filings up to 5 April 2017 for these offshore matters are not perfect, from 30 September 2018 you face stringent new penalties.
06 September 2018

Requirement to Correct: when to register

HMRC have released revised guidance on the Requirement to Correct which appears to extend the disclosure period in which lower penalties apply. 
13 August 2018

Requirement to Correct: last chance saloon if you have a US account

HMRC is writing to UK residents who have accounts in the US. If you have received income or gains on a US account you should, in most cases, have declared these on your UK tax returns.
07 August 2018

Holiday cottages tax: IHT relief not just a theory

A case this year has at long last seen HMRC lose a challenge on the availability of IHT relief on a holiday cottage business.

05 July 2018

New ILR residence requirements for dependants

Recent changes in the immigration rules will mean that dependants, as well as visa holders, will need to spend significant time in the UK if they want to qualify for indefinite leave to remain.
21 December 2017

Trust update: no more "washing out" distributions and a new tax on gifts from abroad

The draft Finance Bill will curtail tax planning for offshore trusts. Distributions to non-UK residents will no longer reduce accumulated gains and residents could be taxed on receipt of onward gifts.
03 November 2017
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