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Fisher v HMRC: The Upper-Tier Tribunal decision

The Upper-Tier Tribunal decision in Fisher v HMRC has clarified the scope of the Transfer of Assets Abroad code and the applicability of the motive defence
16 April 2020

COVID-19: Mitigating the impact on the charity sector

This article considers how charity trustees and philanthropists can mitigate the impact of social distancing upon the delivery of charitable goods and services
15 April 2020

Is HMRC's new draft Charter an improvement?

HMRC’s new draft Charter has some encouraging additions but a few concerning omissions will hopefully be amended before it is finalised
09 April 2020

COVID-19: Further immigration update from the Home Office

The Home Office has issued further guidance in relation to immigration and visa issues arising out of the COVID-19 pandemic
26 March 2020

COVID-19: Statutory residence test and immigration update

This update focuses on two COVID-19 issues affecting some individuals: residence in the UK under the statutory residence test and immigration status
23 March 2020

Press release

Burges Salmon recognised at Citywealth's 2020 Powerwomen Awards

Cityweath has recognised the firm for its commitment to supporting female leaders at its annual Powerwomen Awards
06 March 2020

New GDPR guidance for trustees and personal representatives

STEP has published new guidance as to how the GDPR should be applied in the context of trusts and estates

06 February 2020

When is a farmhouse not a farmhouse?

Reassurance for farmers concerned that Inheritance Tax relief might not be available due to low level farming activities in the years prior to their deaths

17 January 2020

Press release

Burges Salmon named as finalist in Citywealth's 2020 Magic Circle and Powerwomen Awards

Citywealth has named Burges Salmon as a finalist in both its annual Magic Circle Awards and Powerwomen Awards
06 January 2020

The interactions of non-domiciled status and British citizenship by naturalisation

Is the intention to make the UK the principal home for naturalisation purposes consistent with the non-domiciled status?
10 December 2019

The GDPR: special category data in the context of legal advice and trusts

New ICO guidance clarifies when the GDPR allows special category personal data to be used in the context of obtaining legal advice and offers support for trustees processing such data
15 November 2019

Taxation of loyalty payments - HMRC vs Hargreaves Lansdown Asset Management

The VAT treatment of loyalty schemes has been complicated further by HMRC v Hargreaves Lansdown. We look at the legal issues and practical implications for companies and advisers

17 October 2019
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