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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

Quitting - tax efficiently

  • Boodle Hatfield
  • -
  • United Kingdom
  • -
  • February 27 2014

After years of managing my own successful business the time has now come to sell and retire. The sale is expected to net a considerable amount of

Taxpayer establishes clean break and wins residence case before Tax Tribunal

  • RPC
  • -
  • United Kingdom
  • -
  • February 21 2014

The First-tier Tribunal (Tax Chamber) ('FTT') have decided in James Glyn v HMRC 2013 UKFTT 645 (TC) that, although Mr Glyn had retained his London

Non-residents to pay UK capital gains tax from 2015

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • December 5 2013

As widely predicted, UK Chancellor George Osborne MP announced on 5 December that gains made on sales of UK residential property by non-UK residents

HMRC anti-avoidance task-force tackling “hidden wealth” in London

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • February 25 2014

HMRC has recently announced a task-force targeting "hidden wealth" in London and East Anglia. HMRC has been making increased use of task-forces and

Autumn Statement and 2014 Finance Bill

  • Boodle Hatfield
  • -
  • United Kingdom
  • -
  • January 13 2014

George Osborne delivered a rather predictable Autumn Statement on 5 December followed a week later by the publication of a plethora of consultation

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

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

Home disadvantage the UK closes tax loopholes for temporary residents

  • Chadbourne & Parke LLP
  • -
  • United Kingdom
  • -
  • December 28 2012

Changes to the taxation of overseas visitors in recent years mean that a UK posting may not be as attractive as it once was but, with appropriate planning