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ATED Changes for 2015

At the Budget 2014 it was announced that new ATED charges would apply to properties worth between £1m-£2m from 1st April 2015 and properties worth between £500,000 and £1m from 1st April 2016.
07 January 2015


UK Investor visa - minimum investment threshold set to double

The UK Government gave its first official response to the Migration Advisory Committee proposals by the introduction of changes in the Immigration Rules which affect the Tier 1 (Investor) Visa.
17 October 2014


Family Owned Business newsletter - September 2014

In this edition we look at ways in which to 'de-risk' a family business, by ensuring that the family's assets are diversified and that the business is protected. 
29 September 2014


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


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
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