Showing 109-120 of 174 results

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

Remittances of Loan Collateral – Take 2

On 4 August 2014 HMRC unexpectedly changed the way it treats loan arrangements for non-doms who use the remittance basis.
16 October 2015

Supreme Court rules in favour of ex-wives to re-open divorce proceedings

The Supreme Court has today decided that the cases of Sharland v Sharland and Gohil v Gohil (which were jointly heard by the Supreme Court in June 2015) should be re-examined by the High Court.
14 October 2015


The Remittance Basis FAQs

We have set out the Q&As arising from George Osborne’s Summer Budget announcement that “non-dom” status will end from 6 April 2017 here.
09 September 2015

Not a holiday from IHT

A recent IHT case concerned whether Business Property Relief for Inheritance Tax was available for a Mrs Green who had five self-catering holiday lets on the north Norfolk coast.
27 August 2015

The Residential Nil-Rate Band: Passing on the family home

27 August 2015

Your Will can be ignored say judges

This was one of the headlines following the latest, but perhaps not the last, judgment in the long running case of Ilott v Mitson.
28 July 2015


Keep Calm and Carry On?

Non-doms who hoped a Conservative victory in the Election to mean five more years of the same tax treatment have been disappointed. From 9 July, the whole non-dom tax system may have changed forever.
16 July 2015


Family Owned Business newsletter ; July 2015

In this edition we look at what a growing economy means for the family business and also summarise some legislative changes currently being implemented that will affect all companies.
15 July 2015


Private Client Briefing - Summer 2015

This Private Client Briefing looks at key issues for individuals in the Conservative party's election campaign from Insurance Bonds, right to work checks, Lasting Powers of Attorney and ISAs.
01 July 2015

Wyatt v Vince: First bite of the cherry?

Will the Supreme Court’s decision in Wyatt v Vince see fewer parties attain ‘closure’ at the end of a divorce? 
13 March 2015

The Burges Salmon blog

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