Showing 25-35 of 35 results

Publication

Wealth Planning using Captive Insurance

Where family wealth is derived from an active business, captive insurance can provide significant opportunities to retain and transfer that wealth to other members of the business owner’s family.
07 April 2014

Publication

Food, Farming and Land Quarterly

The latest edition of Food, Farming and Land Quarterly, discussing current issues in the sector.
27 February 2014

HMRC anti-avoidance task-force – tackling “hidden wealth” in London

HM Revenue & Customs' HMRC has recently announced a task-force targeting “hidden wealth” in London and East Anglia.
25 February 2014

Swiss Tax Agreement – recovery of wrongful levy of one-off payments

There have been a number of instances where individuals with accounts in Switzerland and UK addresses have alleged that a one-off payment to HMRC was levied incorrectly.
05 February 2014

Capital gains tax relief available on sale of flat occupied by elderly relative

Taxpayers successfully claimed principal private residence relief from capital gains tax on the sale of a flat occupied by an elderly parent.
28 January 2014

Non-Residents to pay UK Capital Gains Tax from 2015

UK Chancellor George Osborne MP announced on 5 December that gains made on sales of UK residential property by non-UK residents after April 2015 will be liable to UK capital gains tax. 
09 December 2013

Capital Gains Tax on Non-Residents holding UK property – is it time to panic?

Those residents outside the UK do not – with a few exceptions – pay Capital Gains Tax on UK real-estate. However, this may be about to change...
19 November 2013

Publication

Meeting your ATED obligations

The Annual Tax on Enveloped Dwellings is a new UK tax payable in respect of any UK residential property that was worth more than £2 million on 1 April 2012 and owned by a company from 1 April 2013.
04 September 2013

Furnished Holiday Lets - but no break from Inheritance Tax?

What are the current rules for Business Property Relief for IHT on holiday cottages?
14 August 2013

Inheritance tax free transfers between non-UK domiciliaries and their partners

The inheritance tax (IHT) exempt amount that a UK-domiciled individual can transfer to their non-UK domiciled spouse or civil partner is to increase.
08 July 2013

Publication

Private Client Briefing ; Summer 2013

Our latest update on the topical issues and legal developments for private clients.
20 June 2013
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The Burges Salmon blog

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Events and webinars

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