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Results: 1-10 of 13

How the new, additional, RPI measure could impact on scheme "index" definitions

  • Wragge & Co LLP
  • -
  • United Kingdom
  • -
  • January 24 2013

A new, additional, version of RPI (RPI-J) is set to be published in March 2013, applying the same formula for the average prices calculation as that

Making investments in UK real estate - a tax haven for non-UK residents?

  • Wragge & Co LLP
  • -
  • United Kingdom
  • -
  • February 16 2012

This analysis concerns investment in UK real estate by non-UK residents

Offshore companies: are they being managed appropriately?

  • Wragge & Co LLP
  • -
  • United Kingdom
  • -
  • September 23 2011

Best practice recommendations, as noted in our alert dated 24 November 2009, include the following

The Finance Act 2011- restrictions and flexibilities

  • Wragge & Co LLP
  • -
  • United Kingdom
  • -
  • September 8 2011

The Finance Act 2011 received Royal Assent on 19 July 2011

Undue influence - a review

  • Wragge & Co LLP
  • -
  • United Kingdom
  • -
  • May 23 2011

The court has revisited the questions that arise upon allegations of undue influence

Will developers have to pay the new 5 rate of stamp duty land tax for residential property?

  • Wragge & Co LLP
  • -
  • United Kingdom
  • -
  • February 7 2011

From 6 April 2011 the rate of stamp duty land tax (SDLT) applicable to acquisitions of residential property will increase to 5 where the purchase price (together with other chargeable consideration) exceeds £1,000,000

Restrictive covenants - how a covenant can be discharged by the death of the original vendor

  • Wragge & Co LLP
  • -
  • United Kingdom
  • -
  • January 21 2011

Where a covenant prohibits action without the consent of the vendor, two questions arise

Interest payments to non-UK lenders - UK source interest

  • Wragge & Co LLP
  • -
  • United Kingdom
  • -
  • October 28 2010

The UK's territorial scope extends UK tax to non-UK resident recipients of interest arising from a UK source

Perpetuities and Accumulations Act 2009

  • Wragge & Co LLP
  • -
  • United Kingdom
  • -
  • January 13 2010

The Perpetuities and Accumulations Act 2009 will come fully into force on 6 April 2010 by virtue of a commencement order announced in Parliament last week

When are overseas trust companies UK resident?

  • Wragge & Co LLP
  • -
  • United Kingdom
  • -
  • March 30 2009

On 27 January 2009 HM Revenue & Customs (HMRC) published draft guidance on the application of the residence tests to overseas trust companies

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