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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 resident and non-domiciled individuals

  • Penningtons Manches LLP
  • -
  • United Kingdom
  • -
  • August 6 2014

On 4 August 2014, HMRC announced a change to its treatment for remittance basis purposes of foreign loans taken out by UK resident and non-domiciled

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

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

Continued benefits of holding UK property in a BVI company

  • Maples and Calder
  • -
  • British Virgin Islands, United Kingdom
  • -
  • July 29 2014

In light of the recent changes to the tax treatment of high value residential property in the United Kingdom held by any company (see below), it is

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

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

English High Court considers the effect of invalidly appointed trustees

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • July 23 2014

In Jasmine Trustees Ltd v Wells & Hind (A Firm) 2007 EWHC 38, the High Court of England and Wales interpreted "individuals" in Section 37(1)(c) of

UK FATCA and Cayman funds

  • Maples and Calder
  • -
  • Cayman Islands, United Kingdom, USA
  • -
  • July 15 2014

As noted in our prior update of 19 November 2013, the Cayman Islands government signed an intergovernmental agreement with the United Kingdom (the

Splitting of NRB between trusts another try

  • Penningtons Manches LLP
  • -
  • United Kingdom
  • -
  • July 24 2014

In our April update, we described HMRC's last attack on this. That attempt, made in the name of 'simplification', was defeated by a 'wave of