We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 11-20 of 309

Offshore tax evasion: HMRC to consult on the introduction of new strict liability offence

  • RPC
  • -
  • United Kingdom
  • -
  • July 29 2014

George Osborne has announced that the Government will consult on the introduction of a new strict liability criminal offence of failing to declare

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

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

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