Statutory Residence Test: an exceptional 'exceptional circumstances' case?
We explore a recent First Tier Tribunal case on the application of the exceptional circumstances exemption under the UK’s statutory residence test
26 May 2022
An overview of tax considerations for non-UK residents purchasing UK residential property
The purchase, ownership and sale of UK residential property by non-UK residents can result in complex UK tax considerations, which we explore in this article
04 April 2022
Death and Taxes: a Private Client podcast
In our new podcast series 'Death and Taxes', we discuss the latest developments and issues facing private clients and their advisers
10 March 2022
Burges Salmon secures shortlisting at Legal Week Innovation Awards 2022
After its 2021 success, the firm is again shortlisted in the ‘Client Management Innovation’ category at Legal Week’s Legal Innovation Awards
07 March 2022
New MIFIDPRU Remuneration Code for all FCA investment firms
The new MIFIDPRU remuneration code applies to performance periods beginning on or after 1 January 2022. We have summarised the key provisions and how they apply
21 December 2021
Burges Salmon launches innovative new tax App ResiCheck
Firm launches ResiCheck, our App to guide clients on whether they are UK tax resident
08 November 2021
Biden’s tax plan – a UK perspective
Individuals with connections to both the US and the UK should not lose sight of UK tax implications when they plan for the forthcoming US tax changes
08 October 2021
History Remitting Itself? Remittances of Loan Collateral – Take 3
Once again, HMRC has unexpectedly changed the way it treats loan collateral for non-doms who use the remittance basis
22 June 2021
The Office of Tax Simplification publishes second report on simplifying Capital Gains Tax
The OTS has suggested significant CGT reforms across a wide range of areas, including moving home, getting divorced, and running or investing in a business
11 June 2021
Paying for Grenfell: Consultation on proposed residential property developer tax
In this article we consider the proposed new tax on property developers to contribute towards the cost of replacing unsafe cladding on high-rise residential buildings
19 May 2021
The UK's Fintech Strategic Review Series: Investment
Our third article in the Kalifa Review series (the “Review”) looks at the lifeblood of the fintech industry: investment.
12 April 2021
UK Real-Estate and the Register of Foreign Owners: new registration requirements
As a transparency measure, the Government is set to introduce a Register of People with Significant Control over Overseas Companies owning UK Real-Estate
22 March 2021