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Publication

UK Remittance Basis - Collateral and relevant debts

HMRC has changed how it treats loan arrangements for non-doms. This impacts on non-doms with loans secured on offshore assets and banks who will have to review their security arrangements.
24 September 2014

Liechtenstein Disclosure Facility

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

Remittances of Loan Collateral

HMRC has changed how it treats loan arrangements for non-doms who use the remittance basis.
08 September 2014

The Law Commission review of laws relating to wills

07 August 2014

Publication

Checks or Cheques?

From October 2014, residential landlords who fail to check if their tenants have the right to live in the UK, before renting out their property, will face the prospect of fines.
14 July 2014

Consultation on the use of charities in tax avoidance

HMRC has stated that it wishes to target only “extreme cases of abuse” on the use of charities in tax avoidance schemes, and allow normal charities and charitable giving to continue unaffected.
11 July 2014

Employee benefits: NICs pitfalls

A recent Supreme Court decision has found that where an employer makes a payment for an employee’s benefit to, for example, a pension fund or insurance company, NICs should not usually be charged.
11 July 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

Where there's a will, there's a way to correct it

A decision in the High Court has found that where a will does not reflect the testator's intention, the court may intervene to interpret the will to give effect to their wishes.
02 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

Employees' Rights To Flexible Working: A Right To Ask

From 30 June this year the right to request flexible working will be extended to nearly all employees.
02 July 2014
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