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A new change to inheritance tax or just another empty promise?

  • Pitmans LLP
  • -
  • United Kingdom
  • -
  • October 17 2014

Inheritance tax was first introduced in 1796 in order to finance the war against Napoleon Bonaparte. Originally known as Legacy, Estate and Succession

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

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

Paying inheritance tax before you die is it such a new concept?

  • Bond Dickinson LLP
  • -
  • United Kingdom
  • -
  • October 10 2014

Death and taxes are two of life’s certainties, but it is still inconceivable that HM Revenue & Customs would try to collect death tax in advance of

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

BVI US and UK FATCA implementation - entity classification and registration

  • Maples and Calder
  • -
  • British Virgin Islands, United Kingdom, USA
  • -
  • September 17 2014

On 30 June 2014, the British Virgin Islands ("BVI") government signed a Model 1B (i.e. non-reciprocal) intergovernmental agreement with the United

A future for pilot trusts?

  • Penningtons Manches LLP
  • -
  • United Kingdom
  • -
  • October 14 2013

Pilot trusts are a well-established and popular method of Inheritance Tax (IHT) planning, but their usefulness in the future may be curtailed by

Offshore trusts

  • Boodle Hatfield
  • -
  • United Kingdom
  • -
  • June 28 2013

Trusts are a popular and effective vehicle for owning and directing the destination of assets as well as for maintaining independent control, for

U.S. government issues FATCA proposed guidance & approach to automatic exchange of FATCA information

  • Akerman LLP
  • -
  • France, Germany, Italy, Spain, United Kingdom, USA
  • -
  • February 9 2012

On February 8, 2012, the U.S. Department of the Treasury ("Treasury") and the Internal Revenue Service ("IRS") issued the long-awaited Proposed Regulations with respect to the Foreign Account Tax Compliance Act ("FATCA"

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