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Blades v Isaac

Blades v Isaac and another [2016] EWHC 601 (Ch) raises interesting questions in relation to legal privilege, rights of beneficiaries to disclosure of information and costs in trust litigation.
17 May 2016

Publication

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?
27 April 2016

Divorce fee increase from £410 to £550

As of today, divorce fees have risen from £410 to £550, an increase of 34 per cent.
21 March 2016

Press release

Burges Salmon shortlisted as Law Firm of Year at Citywealth Magic Circle Awards 2016

The Private Client team from Burges Salmon has been shortlisted in the Law Firm of the Year – London category at the forthcoming Citywealth Magic Circle Awards 2016.
07 March 2016

ATED changes for 2016

The new ATED (Annual Tax on Enveloped Dwellings) bands will be introduced from 1 April 2016, bringing significantly more properties into the scope of ATED and ATED-related CGT.
18 February 2016

Publication

The administration of estates

This briefing note provides information on a wide range of issues around the administration of an estate.
12 February 2016

Publication

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

Numerous changes to the tax regime for residential properties have given headaches to those who hold property through corporate entities. This article explores the best way forward.
01 February 2016

Publication

Private Client Briefing - Winter 2015

This Private Client Briefing looks at the Residential Nil Rate Band, Non-Dom opportunities with UK trusts, financial settlements on divorce, the National Living wage and the perils of Deathbed Gifts.
08 December 2015

Are taxpayers safe? Can you rely on HMRC's guidance even when it is incorrect?

The High Court recently considered this question in relation to guidance published by HMRC in 2003 on the taxation of unapproved share options.
25 November 2015

GAAR’ - Are we there yet?

Little has been heard of the GAAR since 2013. To try and find out what, if anything, is happening with the GAAR, Burges Salmon submitted a Freedom of Information Act request.
24 November 2015

IHT protected trusts - High Court confirms limits

Assets situated outside the UK, and held in a trust set up by a non-UK domiciled settlor, do not attract the usual IHT charges applicable to trusts – the trust has excluded property status.
09 November 2015

Glyn v Revenue and Customs Commissioners [2015] UKUT 551(TCC)

The recent case of Glyn v Revenue and Customs Commissioners found that the First Tier Tribunal made errors of law in its judgment considering whether Mr Glyn became non-UK resident in 2005.
02 November 2015
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