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Publication

Private Client Briefing ; Winter 2013/2014

Our latest update on the topical issues and legal developments for private clients.
14 January 2014

Non-Residents to pay UK Capital Gains Tax from 2015

UK Chancellor George Osborne MP announced on 5 December that gains made on sales of UK residential property by non-UK residents after April 2015 will be liable to UK capital gains tax. 
09 December 2013

Capital Gains Tax on Non-Residents holding UK property – is it time to panic?

Those residents outside the UK do not – with a few exceptions – pay Capital Gains Tax on UK real-estate. However, this may be about to change...
19 November 2013

Publication

Freezing orders; a judicial warning

Family team partner Sarah Hoskinson and solicitor Mary Gaskins summarise guidance and practice points on freezing orders in the recent divorce case of UL v BK.
10 October 2013

Publication

Commercial Uses of Trusts

Katharina Byrne has contributed an article to the September edition of International Taxation. To find out more, read her full article, 'Commercial Uses of Trusts'. 
25 September 2013

Publication

Food, Farming and Land Quarterly ; Summer 2013

The latest edition of Food, Farming and Land Quarterly, discussing current issues in the sector.
06 September 2013

Publication

Meeting your ATED obligations

The Annual Tax on Enveloped Dwellings is a new UK tax payable in respect of any UK residential property that was worth more than £2 million on 1 April 2012 and owned by a company from 1 April 2013.
04 September 2013

We are family – paying the right price for domestic workers

In Nambalat v Tahor, the Court of Appeal provided guidance as to when a domestic worker is 'treated as a member of the employer's family' and therefore not entitled to the NMW.
14 August 2013

Furnished Holiday Lets - but no break from Inheritance Tax?

What are the current rules for Business Property Relief for IHT on holiday cottages?
14 August 2013

Budget more exasperation than aspiration for the farming community

Proposed changes to the way in which restrictions on the deductibility of certain debts for inheritance tax (IHT) purposes are dealt with could have an impact on farm borrowings.
14 August 2013

Keep Calm and GAARy on...

John Barnett (who was a member of the GAAR interim advisory panel) and Ian Carnochan give their views on the GAAR and what it may mean in practice.
14 August 2013

Paintings can be wasting assets

Sir Joshua Reynolds' portrait of Omai arrived at Castle Howard in 1796, and (apart from brief tours of the world's galleries) remained there until it was sold by the executors of Lord Howard's estate.
14 August 2013
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Events

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