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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

Should the state stand in the way of dissolving unhappy marriages?

This article assesses the impact of the Supreme Court’s judgment in Owens v Owens and the resulting shift in emphasis in terms of the way such cases are approached by specialist family lawyers.
25 July 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

Grazing Licences – avoiding the tax traps

Grazing licences are often used for short term occupational agreements. The content and operation of those licences must be carefully considered to make sure they are tax efficient.
22 November 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

New reporting obligations on trustees

The amount of compliance and due diligence that trustees must comply with has grown greatly in recent years. We set out recent compliance obligations that trustees must be aware of.
24 October 2017

ATED valuation dates: what you need to know

Companies subject to the Annual Tax on Enveloped Dwellings (ATED) will need to review before April 2018 whether the new 1 April 2017 ATED valuation date will place them into a different ATED band.
19 October 2017

A cure for "subsidy addiction"?

A review of subsidies to farming post-Brexit may also result in a review of all the benefits farmers receive, including tax relief. The issues will be wider and more complicated than some may think.
21 September 2017
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