We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo






  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 53

Islands Disclosure Facilities

  • Squire Sanders
  • -
  • Guernsey, Isle of Man, Jersey, United Kingdom
  • -
  • April 29 2013

We have now become familiar with the Liechtenstein Disclosure Facility and, in traditional fashion, 3 more have come along at once - Jersey, Guernsey

Main residence relief

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • February 4 2013

The recent case of Ellis v HMRC was a bit odd. Mrs Ellis lived in a property in Horton and as she had another property which could also be described

Inheritance tax: specialty debts

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • February 4 2013

Individuals with a foreign domicile are only exposed to IHT in respect of assets situated in the UK. Assets situated outside the UK are excluded

Statutory residence test

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • February 4 2013

The latest revisions to the statutory residence test have caused a good deal of comment and it is hoped that areas of uncertainty will be resolved by

Statutory residence test

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • December 31 2012

We now have the revised draft legislation and revised guidance notes regarding the statutory residence test which is due to come into force on 6 April

Tidings of comfort and joy

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • December 31 2012

Well, it looked like a Budget and sounded like a Budget - and we even got a draft Finance Bill - so I guess it was a Budget. George made it sound so good

High value residential property

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • December 31 2012

We are definitely going to have a new tax known as the Annual Residential Property Tax which will come into force in April 2013. It will apply to UK

Tax cut

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • December 3 2012

George Osborne surprised many by announcing in the March Budget that the 50 top rate of tax would be cut to 45 in April 2013

Joint accounts

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • November 30 2012

The recent case of Matthews v HMRC TC 2329 reviewed the inheritance tax implications of a joint bank account

EBTs - loans

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • November 30 2012

The recent case of Murray Group Holdings Limited v HMRC TC 2372 concerned the tax implications of a loan to an employee from an employee benefit trust

Current Search

Suggested Facets

Author

Jurisdiction

Workarea

© Copyright 2006-2013 Globe Business Publishing Ltd | Cookies | Disclaimer | Privacy policy