Showing 25-36 of 53 results

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

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

Brexit for EEA nationals

This briefing looks at some of the steps that EEA and Swiss nationals can take now to protect their immigration status.
14 June 2017

Principal Private Residence Relief: how does PPR apply between exchange and completion?

The First Tier Tribunal has rejected HMRC’s argument that the taxpayer’s period of ownership of a property should include time taken between exchange and completion.
03 May 2017

Non-dom reforms dropped from the Finance Bill 2017

The changes to the taxation of non-doms and non-UK trusts will not become law before the Election. However, we still expect them to be introduced this year and to be backdated to 6 April 2017.
26 April 2017

Update for residential landlords

Changes from April 2017 will mean that income tax relief is to be restricted to the basic rate of tax on borrowing costs for the owners of let residential property.
14 November 2016

Extra SDLT on second homes

From 1 April 2016 an additional 3% premium on top of the existing SDLT rates is payable by buyers of a second residential property.
14 November 2016

Rebecca Stayton v HMRC: when can you trade in property without an intention to do so?

The First Tier Tribunal has held that it is possible to acquire and sell a property as part of a taxpayer’s trade, without that taxpayer having an intention to trade.
16 September 2016

Liechtenstein Disclosure Facility

HM Revenue and Customs' HMRC has announced changes to the terms of the Liechtenstein Disclosure Facility (LDF).
09 September 2014

Capital Gains Tax: Principal Private Residence Relief

The “final period exemption” for Principal Private Residence Relief (PPR) has been reduced from 5 April 2014 from 36 months to 18 months.
11 July 2014

Taxation of trusts: HMRC consults for a third time

On 6 June 2014 HMRC published its third consultation document over attempts to simplify IHT charges on trusts.
11 July 2014
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