Mondaq All Regions: Tax > Inheritance Tax
Miller Thomson LLP
OUR 2017 STEP Journal article2 discussed British Columbia's 15 per cent property transfer tax (the Vancouver tax), applicable to certain foreign buyers of residential property ...
RSM Canada
In Canada, qualified farmland can be transferred from one generation to the next for any dollar amount between cost and fair market value (FMV) at the time of the transfer.
Rotfleisch & Samulovitch P.C.
This article describes more specialized tax-attribution rules in the Canadian tax system—specifically, those applying to diverted payments, income-splitting with minors, holding corporations, and revocable trusts.
Elias Neocleous & Co LLC
Cyprus, an island of 9,251 square kilometres in the Eastern Mediterranean at the crossroads of Europe, Asia, the Middle East, and Africa, is ideally located as an international business and financial centre.
Pieter van der Zwan & Associates
The most significant proposals in the 2018 Budget Review will probably affect all taxpayers in South Africa, not only those with accumulated wealth.
Mishcon de Reya
Now is the time to act if you may have offshore assets or income for which you haven't fully declared your UK income tax, capital gains tax or inheritance tax liabilities.
Smith & Williamson
Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.
Smith & Williamson
It is with great sadness that we have to report the death of our friend and colleague John Cooney who passed away peacefully last Wednesday morning following a long illness.
Wrigleys Solicitors
The HMRC Trust Registration Service has now been launched and will require all trusts with UK tax liabilities to be registered.
Smith & Williamson
On Tuesday 13 March the Chancellor of the Exchequer, the Rt Hon Philip Hammond MP, presented to Parliament the first Spring Statement under the ‘Better Budgets' timetable, comprising a single major fiscal event...
Smith & Williamson
Proposals on intermediaries who promote aggressive cross-border tax schemes
Withers LLP
One of the many reasons why the UK is still a great place to live is the ability for many UK residents to establish trusts funded with non-UK assets in order to take advantage of various tax benefits.
Goodman Derrick LLP
HMRC's new online Trusts Registration Service (TRS) was launched in July 2017. This new online facility was introduced partly to implement new regulations relating to the UK's anti-money laundering ...
Mishcon de Reya
From 6 April 2017 all UK residential property is within the scope of UK inheritance tax (IHT), regardless of where the ultimate owners of the property live or how its ownership...
Mishcon de Reya
2017 has been a year of uncertainty and frustration for nondomiciled individuals and their advisors, in light of the snap election and a new parliamentary timetable.
Verfides
This briefing focuses on the recent tax changes affecting individuals born in the UK with a UK domicile of origin who return to the UK having acquired a domicile of choice overseas...
Pryor Cashman LLP
Public Law 115-97, commonly referred to as the Tax Cuts and Jobs Act (the "Act"), was signed into law on Dec. 22, 2017.
McDermott Will & Emery
Estate Tax - Video
Thompson Coburn LLP
On January 1, 2018, the most significant changes to the U.S. tax code in 30 years took effect. While the permanency of these changes varies, they are all currently scheduled to continue until at least 2026 ...
Withers LLP
On December 22, 2017, President Trump signed into law the most sweeping changes to federal tax law in decades, including nearly doubling the basic exclusion amount (hereinafter referred to as the "exemption amount") for gift, estate, and generation skipping transfer (GST) tax for the next 8 years.
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Wrigleys Solicitors
The HMRC Trust Registration Service has now been launched and will require all trusts with UK tax liabilities to be registered.
Pryor Cashman LLP
Public Law 115-97, commonly referred to as the Tax Cuts and Jobs Act (the "Act"), was signed into law on Dec. 22, 2017.
Smith & Williamson
On Tuesday 13 March the Chancellor of the Exchequer, the Rt Hon Philip Hammond MP, presented to Parliament the first Spring Statement under the ‘Better Budgets' timetable, comprising a single major fiscal event...
Smith & Williamson
It is with great sadness that we have to report the death of our friend and colleague John Cooney who passed away peacefully last Wednesday morning following a long illness.
Rotfleisch & Samulovitch P.C.
When a taxpayer dies, subsection 70(5) of Canada's Income Tax Act deems that taxpayer to have sold each capital property at its fair market value immediately preceding the death.
McDermott Will & Emery
Estate Tax - Video
Minden Gross LLP
On July 18, 2017, the Federal Liberal government working with the Federal Department of Finance released a report and series of widespread proposals and draft legislation that are intended to....
Thompson Coburn LLP
On January 1, 2018, the most significant changes to the U.S. tax code in 30 years took effect. While the permanency of these changes varies, they are all currently scheduled to continue until at least 2026 ...
Verfides
This briefing focuses on the recent tax changes affecting individuals born in the UK with a UK domicile of origin who return to the UK having acquired a domicile of choice overseas...
Miller Thomson LLP
OUR 2017 STEP Journal article2 discussed British Columbia's 15 per cent property transfer tax (the Vancouver tax), applicable to certain foreign buyers of residential property ...
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