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.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 327

Joint accounts - whose money is it?

  • Boodle Hatfield
  • -
  • United Kingdom
  • -
  • October 15 2012

Joint bank accounts may be a flexible and practical solution for the management of money on a day to day basis

UK court rescinds non-contractual voluntary distribution from trust

  • Thorsteinssons LLP
  • -
  • United Kingdom
  • -
  • January 26 2015

In Kennedy & Ors v. Kennedy & Ors, 2014 EWHC 4129 (Ch), a voluntary distribution (appointment) of shares was mistakenly made from a trust to a

A new capital gains tax charge for non-residents

  • Winckworth Sherwood
  • -
  • United Kingdom
  • -
  • June 20 2014

The UK does not generally charge capital gains tax (CGT) on gains arising from disposals of UK residential property by non-resident owners. However

The remittance basis

  • Boodle Hatfield
  • -
  • United Kingdom
  • -
  • May 16 2013

If you come to live in the UK but your permanent 'homeland' is elsewhere you may elect to have your overseas income and gains taxed on the favourable

Offshore bank accounts: the disclosure regime is about to get worse

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • December 31 2009

HMRC have published a note about offshore bank accounts

UK enters into tax agreements with the Cayman Islands and other offshore jurisdictions

  • Dechert LLP
  • -
  • Cayman Islands, United Kingdom
  • -
  • March 24 2014

The UK and the Cayman Islands recently entered into an agreement to improve international tax compliance (ITC). Similar to the US Foreign Account Tax

Changes to capital gains tax treatment for purchases of residential property for non UK residents

  • Kingsley Napley
  • -
  • United Kingdom
  • -
  • December 4 2014

The government has published a response to its consultation on extending capital gains tax (CGT) to non UK residents on disposals of UK residential

Jersey Property Unit Trusts tax efficient vehicles for holding UK commercial real estate

  • Ogier
  • -
  • Jersey, United Kingdom
  • -
  • July 16 2012

Jersey Property Unit Trusts (“JPUTs”) are frequently used to acquire and hold interests in UK commercial real estate due to the ease with which they can be established and the fiscal advantages they can potentially bring

UK residential property - will London cease to be a magnet for foreign investors?

  • Taylor Wessing
  • -
  • United Kingdom
  • -
  • December 1 2014

A key attraction for wealthy foreign investors in the UK has been their ability to benefit from the UK's capital gains tax ("CGT") not being

UK FATCA compliance for investment funds

  • Schulte Roth & Zabel LLP
  • -
  • Bermuda, British Virgin Islands, Cayman Islands, Gibraltar, Guernsey, Jersey, United Kingdom, USA
  • -
  • November 7 2014

The United Kingdom has signed intergovernmental agreements ('IGAs') with its Crown Dependencies and Overseas Territories in order to improve