Latest News
Withers LLP
The Council on Foundations in the US has warned that the new US tax legislation changes will result in a decrease of $16 – $24 billion in charitable giving every year.
Travers Smith LLP
In the wake of the 2007 credit crunch, corporate debt was often trading in secondary markets significantly below par, largely reflecting lender liquidity concerns.
Shepherd & Wedderburn
Land and Buildings Transaction Tax (LBTT) is a tax on property transactions in Scotland, and applies to purchases of both residential and commercial properties, and leases of commercial premises granted on or after 1 April 2015.
Baker & Partners
Important changes were made to the UK's deemed domicile regime in 2017. These complex new rules pose yet another set of challenges for offshore trustees of trusts with UK resident, deemed UK domicile settlors. While most hope to avoid the new tainting regime for so called ‘protected settlements', given the ease with which a trust can be tainted, and the potentially calamitous tax consequences of a tainting event, this is an area of high risk for trustees.
Taylor Vinters
With the end of the tax year not far away, now is a particularly good time to review your estate planning. This is an ideal opportunity to ensure your estate is structured as efficiently as possible ...
Brodies LLP
If you are a tenant under a Scottish lease which is subject to Land and Buildings Transaction Tax (LBTT), the Scottish almost-equivalent to SDLT, you may have a duty to submit further LBTT returns throughout the duration of the lease
Smith & Williamson
Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.
Sitting in the House of Commons to talk about the impact of Brexit is not my typical Tuesday afternoon.
Withers LLP
Despite the fact that inheritance tax (IHT) affects only 3.4% of UK estates, Chancellor Philip Hammond has the IHT regime in his sights.
Smith & Williamson
Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.
Ruchelman PLLC
Companies and financial institutions are not liable for inheritance tax and therefore do not face additional tax.
The Court of Justice of the European Union (CJEU) issued two important judgments regarding abuse presumptions in relation to dividend distributions by French and German companies...
BCL Solicitors LLP
John Binns discusses the introduction of complex new offences in the Criminal Finances Act 2017, aimed at putting pressure on businesses to stop those who help others evade tax.
Smith & Williamson
Welcome to Tax update, which provides a round-up and explanation of the latest tax issues
Wright Hassall LLP
For those affected, the Finance (No. 2) Act 2017 contains some of the most significant changes to tax legislation in recent memory (the 2019 Loan Charge).
Our Coming to and Investing in the UK Advice Centre Experts:
Recent Added Documents from our Experts
The Chancellor of the Exchequer, Philip Hammond, presented his Autumn Budget to Parliament on 22nd November 2017.
When carrying out succession planning in the UK, lifetime gifts can be an important part of an individual's tax planning.
Finance Bill 2018 re-introduces and provides more detail on some of the anti-avoidance provisions that were delayed due to the complexity of the legislation involved.
The government has had to postpone many measures that were included in Finance Bill 2017 in order to pass through the legislation in a shortened timeframe before Parliament is dissolved on 3 May.
Private clients and their advisers should be asking themselves (and each other) if they are sufficiently prepared for the Common Reporting Standard ("CRS").
On Friday 18th August 2016 the government released a further consultation document on the proposed changes to the taxation of non-domiciled individuals due to take effect from 6 April 2017.
The treaty provides benefits for UK companies operating in the UAE, and to short-term business visitors based in the UAE coming to the UK.
Useful Resources
Use supplementary pages SA105 to record UK property income on your SA100 Tax Return.
When you start renting out property, you must tell HM Revenue and Customs (HMRC) and you may have to pay tax.
Use online form service or postal form (SA700) to file a tax return for a non-resident company.
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