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Smith & Williamson
Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.
On 26 January, the government released the first draft of the legislation giving effect to the promised protection of non-UK source income arising in a trust structure...
McDermott Will & Emery
These changes have led to some of the companies mentioned above re-domiciling back to the United Kingdom.
2017 will be a momentous year for the fate of the Common Reporting Standard (CRS) and the EU beneficial ownership registers.
Under current law, where a business subject to corporation tax or income tax reallocates an existing asset into its trading stock, the basic rule is that there is a deemed market value disposal of the asset...
The Chancellor announced that the government will publish a call for evidence to better understand the use of income tax relief for employees' expenses, including unreimbursed expenses.
Changes to the new inheritance tax nil-rate band in April 2017 could see hundreds of thousands of people limited on their tax liabilities.
Retirement is an opportune time to take stock of your assets and to think about gifting to save your estate inheritance tax (IHT).