Showing 13-23 of 23 results

The UK Trusts Register – Where are we now?

HMRC have released the draft regulations implementing the 5th MLD changes to the UK Trusts Register. Our Tax Team examines the scope of these changes

27 July 2020

Important Inheritance Tax Changes for Trusts

We consider Inheritance Tax changes for Trusts in the 2020 Finance Bill and urgent restructuring which trustees and settlors may want to consider where they have excluded property trusts
09 July 2020

Domicile and Long-Term Residence: an early domicile conclusion can become an unwanted gift

The FTT decided it had authority to determine the taxpayer’s domicile status during an application for a closure notice and appeal against an information notice
18 June 2020

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

Correcting historic tax liabilities

Although tax may be automatically deducted from wages, pensions and savings, the onus is on the taxpayer to self-assess and inform HMRC of anything which is untaxed or under-taxed
04 September 2019

Last Chance Saloon: the new "Requirement to Correct" offshore tax matters

If your affairs involve income or assets outside the UK and your UK tax filings up to 5 April 2017 for these offshore matters are not perfect, from 30 September 2018 you face stringent new penalties.
06 September 2018

Requirement to Correct: when to register

HMRC have released revised guidance on the Requirement to Correct which appears to extend the disclosure period in which lower penalties apply. 
13 August 2018

An American in London: moving to the UK

The UK has always been popular with US expatriates – never more so than now, with the British pound at a three decade low and the political shake-up of a Trump administration.
02 December 2016

Looking after 'number one': tax changes and the need for trustees to protect themselves

Trustees with current or possible UK links must act now to understand the fast-approaching changes to UK taxes which will affect trusts, residential real estate and non-UK domiciled individuals.
02 December 2016

2017 non-domiciled reforms going ahead

Our first thoughts on the long-awaited HM Treasury Consultation document on the tax changes proposed for non-doms which are still scheduled to go ahead in April 2017.
24 August 2016

2017 Non-dom reforms: "your guess is as good as mine"

What has happened to the 2017 non-dom reforms since the Brexit vote? When are we likely to get more detail on these, or will they be delayed?
05 July 2016
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