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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

Requirement to Correct: last chance saloon if you have a US account

HMRC is writing to UK residents who have accounts in the US. If you have received income or gains on a US account you should, in most cases, have declared these on your UK tax returns.
07 August 2018

Holiday cottages tax: IHT relief not just a theory

A case this year has at long last seen HMRC lose a challenge on the availability of IHT relief on a holiday cottage business.

05 July 2018

ATED changes for 2018

This article considers the ATED changes for 2018 including the impact of the new 1 April 2017 ATED Valuation date along with some changes set to take place in 2019 and 2020.
08 February 2018

New ILR residence requirements for dependants

Recent changes in the immigration rules will mean that dependants, as well as visa holders, will need to spend significant time in the UK if they want to qualify for indefinite leave to remain.
21 December 2017

Trust update: no more "washing out" distributions and a new tax on gifts from abroad

The draft Finance Bill will curtail tax planning for offshore trusts. Distributions to non-UK residents will no longer reduce accumulated gains and residents could be taxed on receipt of onward gifts.
03 November 2017

ATED valuation dates: what you need to know

Companies subject to the Annual Tax on Enveloped Dwellings (ATED) will need to review before April 2018 whether the new 1 April 2017 ATED valuation date will place them into a different ATED band.
19 October 2017

Press release

Burges Salmon named Private Client Legal Team of the Year at STEP Private Client Awards

Burges Salmon is winner of the Legal Team of the Year – Large Firm category at the STEP Private Client Awards 2017/18.
07 September 2017

Oco Limited and others v HMRC: lessons for trustees exercising discretionary powers

This recent judgment provides guidance as to what a trustee must consider when exercising a discretionary power of appointment and commentary on the distinction between bare and discretionary trusts.
06 September 2017

2017 non-dom changes confirmed: how can trustees and individuals prepare?

The changes to the taxation of non-doms and non-UK trusts are going ahead and will be backdated to take effect from 6 April 2017. We look at what trustees and individuals can do to prepare.
14 August 2017

New trust reporting requirements – HMRC Trust Registration Service launched

Trustees are required to report trusts with UK tax liabilities using the online trusts register.
27 July 2017
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