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Searching Content indexed under Tax by Judith Ingham ordered by Published Date Descending.
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1
Death And Taxes
Benjamin Franklin may have been right to say that both death and taxes were unavoidable, but the future of tax on death is now up in the air!
UK
29 Oct 2018
2
UK Finance Bill Provisions Regarding Non-Domiciliaries
The latest set of provisions for non-doms, published in the Finance Bill 2017, are complex.
UK
22 Sep 2017
3
Autumn Statement 2016: An Emerging Picture
In what we have today learnt will be the last Autumn Statement, Philip Hammond set out a number of confirmations and marked his tenure with a re-arrangement of the fiscal calendar.
UK
28 Nov 2016
4
UK Budget 2016: CGT, Stamp Duty, More Anti-Avoidance And A Boost For Entrepreneurs
Against what he described as a backdrop of storm clouds gathering, George Osborne sought to deliver an upbeat Budget with a surprising amount of good news.
UK
17 Mar 2016
5
Autumn Statement 2015 Analysis
As far as tax changes are concerned, today's Statement lacked comedy or tragedy and was one of the most unremarkable Statements for many years.
UK
30 Nov 2015
6
Autumn Statement 2015 - Much Ado About Nothing
As far as tax changes are concerned, today's Statement lacked comedy or tragedy and was one of the most unremarkable Statements for many years.
UK
25 Nov 2015
7
Deemed Domicile Post 6 April 2017
The favoured tax status of foreigners planning not to stay in the UK on a long term basis (so called 'non-doms') became a hot topic in the run up to the UK General Election in May 2015, and one of George Osborne's early acts as Chancellor was to announce changes to the regime.
UK
12 Nov 2015
8
UK Budget 2015 Analysis
As is often the case with a Budget delivered immediately prior to a General Election, today’s announcements by the UK Chancellor of the Exchequer were more about securing headlines and votes than introducing significant changes to the tax system
Switzerland
23 Mar 2015
9
New Trust And Tax Reporting Obligations For UK Resident Non Doms – A Mini UK FATCA?
UK resident non-domiciliaries, who have offshore bank accounts and interests in non-UK structures, are currently not required to provide any information about those accounts/structures to HMRC.
UK
25 Nov 2014
10
Liechtenstein Disclosure Facility (LDF) - HMRC Restricts Favourable Terms
On 14 August 2014 HM Revenue & Customs (‘HMRC’) announced a number of changes to the terms of the LDF affecting the ability of certain taxpayers who are not already registered to benefit fully from the advantageous terms.
Liechtenstein
22 Aug 2014
11
Extension Of The Annual Tax On Enveloped Dwellings (‘ATED’)
The ATED is an annual charge to UK tax of up to £143,750 on UK residential property worth £2m or more, which is held by certain non-natural persons (‘NNPs’)
UK
15 Apr 2014
12
Real Estate Tax Update
The ATED is an annual tax charge of up to £143,750 on residential property situated in the UK worth £2m or more which is held by certain non-natural persons.
UK
3 Apr 2014
13
Switzerland UK Budget 2014 Analysis
Despite the usual rumours, today’s UK Budget was, at least in tax terms, one of the more uneventful Budgets in recent years.
UK
20 Mar 2014
14
Switzerland Autumn Statement 2013
Today’s Autumn Statement must have been a rather more enjoyable one for the UK Chancellor George Osborne than many would have expected twelve months ago.
UK
10 Dec 2013
15
Rubik - HMRC Are On The Case
UK residents with Swiss accounts whose details have been provided to HMRC under the UK/Swiss tax agreement are now starting to receive follow-up letters from HMRC.
UK
8 Oct 2013
16
UK Disclosure Facilities
In a recent decision, the Swiss Federal court upheld a request for information from the US tax authorities that sought to obtain information in relation to accounts held by US taxpayers, whether directly or indirectly.
UK
2 Oct 2013
17
Changes To The Eligibility Criteria For Use Of The Liechtenstein Disclosure Facility
It has always been a requirement for using the Liechtenstein Disclosure Facility (LDF) that the taxpayer has a connection with Liechtenstein.
UK
23 Sep 2012
18
The Proposed Introduction Of A General Anti-Abuse Rule
The UK has put in place over many years statutory anti-avoidance provisions which apply in specific areas, along with more general principles derived from case law.
UK
19 Sep 2012
19
The Relaxation Of The Remittance Rules With Effect From 6 April 2012
It is now possible, with effect from 6 April 2012, for taxpayers who are resident but non domiciled in the UK and who pay tax on the remittance basis to bring their offshore income and gains into the UK free of tax.
UK
18 Sep 2012
20
The Proposed Statutory Residence Test
The new rules will also give a statutory basis to the previous practice of allowing taxpayers to split years between periods when they are UK resident and periods when they are not.
UK
18 Sep 2012
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