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Results: 11-20 of 309

FATCA: Cayman Islands investment funds

  • Carey Olsen
  • -
  • Cayman Islands, United Kingdom, USA
  • -
  • July 23 2014

FATCA or the Foreign Account Tax Compliance Act is US legislation in force from 1 July 2014, requiring financial institutions ("FIs") globally to

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

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

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

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

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

Taxation of high-value residential property: changes and proposals

  • Wragge Lawrence Graham & Co LLP
  • -
  • United Kingdom
  • -
  • June 5 2014

Surprise measures to increase the scope of certain taxes on high-value residential property acquired by andor held through corporate envelopes were recently announced by the chancellor in the UK budget

FATCA - what do trustees need to do?

  • Boodle Hatfield
  • -
  • United Kingdom, USA
  • -
  • May 30 2014

The UK and US governments have reached an agreement to implement a US law, the Foreign Account Tax Compliance Act (FATCA), in the UK. FATCA was

Private client briefing 2014

  • Watson Farley & Williams
  • -
  • France, Italy, Spain, United Kingdom
  • -
  • May 23 2014

A politician once famously said a week is a long time in politics well, two or three quarters is a long time in economics, set against the most

Lifetime gifts of capital the taxation consequences

  • Winckworth Sherwood
  • -
  • United Kingdom
  • -
  • May 23 2014

Assuming that the older generation can afford it, the 'children' (or indeed grandchildren) will always welcome some financial help, for example for