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Brexit for EEA nationals

This briefing looks at some of the steps that EEA and Swiss nationals can take now to protect their immigration status.
14 June 2017

Principal Private Residence Relief: how does PPR apply between exchange and completion?

The First Tier Tribunal has rejected HMRC’s argument that the taxpayer’s period of ownership of a property should include time taken between exchange and completion.
03 May 2017

Non-dom reforms dropped from the Finance Bill 2017

The changes to the taxation of non-doms and non-UK trusts will not become law before the Election. However, we still expect them to be introduced this year and to be backdated to 6 April 2017.
26 April 2017

Update for residential landlords

Changes from April 2017 will mean that income tax relief is to be restricted to the basic rate of tax on borrowing costs for the owners of let residential property.
14 November 2016

Extra SDLT on second homes

From 1 April 2016 an additional 3% premium on top of the existing SDLT rates is payable by buyers of a second residential property.
14 November 2016

Rebecca Stayton v HMRC: when can you trade in property without an intention to do so?

The First Tier Tribunal has held that it is possible to acquire and sell a property as part of a taxpayer’s trade, without that taxpayer having an intention to trade.
16 September 2016

Liechtenstein Disclosure Facility

HM Revenue and Customs' HMRC has announced changes to the terms of the Liechtenstein Disclosure Facility (LDF).
09 September 2014

Capital Gains Tax: Principal Private Residence Relief

The “final period exemption” for Principal Private Residence Relief (PPR) has been reduced from 5 April 2014 from 36 months to 18 months.
11 July 2014

Taxation of trusts: HMRC consults for a third time

On 6 June 2014 HMRC published its third consultation document over attempts to simplify IHT charges on trusts.
11 July 2014

The Spread of ATED: Property Taxes Extended

We examine the Chancellor's plans to extend his tax raid on property owners over the next two years, which bring more modest tax payers within his sights.
02 July 2014

Publication

Proposed extension of capital gains tax regime to non-resident individuals

In March 2014, the government issued a consultation setting out how it intends to implement an extension of capital gains tax (CGT) to gains made by non-residents disposing of UK residential property.
09 May 2014

Publication

Paintings, Pearls and Port: Considerations for trustees when holding valuable chattels

There have been increases in trust funds comprised of physical assets rather than stocks, shares, bonds and money. Reports say holdings of collectibles have also outperformed equities and commodities.
07 April 2014
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