Latest News
Bircham Dyson Bell LLP
A series of changes to the taxation of individuals who resident in the UK but domiciled outside the UK, so called resident non-doms (RNDs) which came into force from 6 April 2017...
Deloitte
Over the past 15 or so years, we have seen many hundreds of companies implement equity incentives using ‘Growth Shares'.
Withers LLP
Problems had arisen as, from 6 April 2016, a personal savings and dividend allowance was introduced for individuals...
Withers LLP
Interest in cryptocurrencies has grown significantly since the inception of bitcoin in 2009. Cryptocurrencies are widely regarded as the next evolution in financial services technology.
Withers LLP
Since we have seen a focus and clamp down on tax avoidance/evasion and suggestions in the media that tax planning of any form is immoral if not illegal, some people have become nervous about taking any tax planning steps at all.
Proskauer Rose LLP
This decision concluded that such shares are OSC.
Brodies LLP
The impact of Brexit upon personal taxation is and will remain unclear for some time, but we have identified areas upon which a watchful eye will be required.
Brodies LLP
On 29 March 2017 the UK's Article 50 Notice was delivered to the European Council in Brussels, triggering the formal process for the UK's exit from the EU.
Smith & Williamson
Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.
Shearman & Sterling LLP
The UK Senior Accounting Officer (SAO) regime was brought in by the Finance Act 2009 and requires large companies and groups to identify the individual who is responsible for certifying to the UK tax authority (HMRC) ...
Proskauer Rose LLP
As mentioned in our July 2017 edition of UK Tax Round Up, the UK has enacted a new corporate criminal offence of failing to prevent the facilitation of tax evasion.
Barker Brettell LLP
As has been previously reported, it is not a tax on all sugar, but rather a levy targeting manufacturers of sugary soft drinks.
Withers LLP
A recent Tax Court decision, Grecian Magnesite Mining, Industrial & Shipping Co., SA, is an important development for non-US persons investing in US entities treated as partnerships for US tax purposes.
Withers LLP
HMRC are taking an aggressive stance on the availability (or lack of availability) of inheritance tax reliefs (IHT) business property relief for active trading furnished holiday let businesses.
Smith & Williamson
In this week's Tax Update: HMRC guidance on payments for use of image rights; IHT residence nil rate band downsizing guidance; Construction Industry Scheme – repayment form online; Research & Development...
Our Coming to and Investing in the UK Advice Centre Experts:
Recent Added Documents from our Experts
Verfides
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.
Verfides
Private clients and their advisers should be asking themselves (and each other) if they are sufficiently prepared for the Common Reporting Standard ("CRS").
Verfides
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.
Verfides
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.
Verfides
The government released a further consultation document on Friday 18th August 2016 in which they confirm that they will press ahead with the proposed changes to the taxation of non-domiciled individuals.
Verfides
Many non-domiciled individuals own UK residential property through an offshore company/trust structure as these types of structures have, until recently, afforded many tax benefits.
Verfides
The changes were first announced in the 2015 Summer Budget, and a Consultation document was issued in September 2015 setting out further details.
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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