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Results: 1-10 of 303

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

Taxation of trusts: HMRC consults for a third time

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • July 11 2014

On 6 June 2014 HMRC published its third consultation document over attempts to simplify Inheritance Tax (IHT) charges on trusts. This concentrates on

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

Significant changes to the taxation of UK residential property

  • Collyer Bristow LLP
  • -
  • United Kingdom
  • -
  • June 25 2014

The Government has announced that the coming year will see further significant changes to the taxation of UK residential property affecting all

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

Trustees de son tort

  • Boodle Hatfield
  • -
  • United Kingdom
  • -
  • July 3 2014

The difficulties that can arise were highlighted in Jasmine Trustees Ltd and other v Wells & Hind (a firm) and another. A husband and wife

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

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

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"

A view from London: the United Kingdom as an international holding company location

  • Greenberg Traurig LLP
  • -
  • United Kingdom
  • -
  • May 29 2013

The U.K. has long been a much overlooked competitor to other international holding company locations: that is to say, as a substantial shareholder of