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Berg Kaprow Lewis
Writing for Taxation magazine's Readers' Forum, BKL tax consultant Terry Jordan responds to a reader's query about inheritance tax due on an excluded property trust.
Wilberforce Chambers
Is it possible to taint an interest in possession, thereby losing its transitional protection under the Finance Act 2006 and triggering adverse inheritance tax consequences?
Withers LLP
US individuals living in the UK should consider their current family gift planning opportunities ahead of the possible enactment of a budget reconciliation package by the Democrats later this year.
Withers LLP
US citizens and green card holders living in the UK generally face the same estate tax exposure as if they were living in the US and can also be subject to the UK inheritance tax (‘IHT') regime.
Albert Goodman
There are a number of current issues that may impact businesses providing holiday accommodation.
Berg Kaprow Lewis
A considerable weight will be removed from the minds of investors in the various Eclipse Film Partnerships with HMRC's announcement on 6 September of a settlement opportunity.
Quantuma
In the final part of this three part series, financial journalist James Ashton talks with Adrian Howells, a director in our corporate finance team about the UK economic recovery and the wider range of sellers in the current market.
Quantuma
You might have imagined the ongoing pandemic would have curtailed deal activity, but buyers and sellers still have plenty of reasons to transact.
Berg Kaprow Lewis
For tax purposes, partnerships have generally been treated as transparent, with their taxable profits instead assessed in the hands of their partners.
Albert Goodman
Recent research undertaken for the Charity Tax Group estimated that
Albert Goodman
Quite a lot of the VAT work we do involves advising clients on the VAT treatment of construction projects.
Albert Goodman
The key point here is that the zero-rate for the construction of a brand new house, or block of flats, is subject to conditions.
Proskauer Rose LLP
In Claims Advisory Group v HMRC, the Upper Tribunal (UT) has confirmed that the service of claiming compensation on behalf of third parties
Berg Kaprow Lewis
‘I have been reviewing capital taxes for a family business. The 80-year-old parents are in partnership with their 50-year-old son. Their daughter, who is of a similar age, is not involved in the partnership.
Berg Kaprow Lewis
If you're lucky, the failure of that tax avoidance scheme that seemed like a good idea when the sharp-suited silver-tongued salesman sold it to you many years ago has no worse consequence...
Berg Kaprow Lewis
Estoppel is the legal principle which says, very broadly, that if you and I have dealings on the basis of a shared but mistaken belief that a particular fact is true...
Berg Kaprow Lewis
The Ingenious film partnerships have succeeded in their appeal before the Court of Appeal in [2021] EWCA Civ 1180.
Berg Kaprow Lewis
The 600-odd paragraphs of the First-tier Tribunal (‘FTT') decision in Whyte v HMRC [2021] UKFTT 0270 (TC) cover a number of points on ‘selling off the garden'.
Berg Kaprow Lewis
Occasionally a case outside the field of tax catches our eye, especially if there is some tax angle to it. One such is the recent Court of Appeal decision in Gregor Fisken Ltd v Bernard Carl [2021] EWCA Civ 792.
Dixcart Group Limited
The price reduction in relation to the St Kitts & Nevis Citizenship by Investment Programme, comes to an end on 31 December 2021.
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