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Global tax report March 2013

White & Case LLP
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Czech Republic, France, Germany, United Kingdom, USA
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March 1 2013

The global economic crisis has prompted various governments around the world to consider new tax measures that often have unprecedented effects on

Taxing times ahead for holiday home owners

DMH Stallard LLP
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United Kingdom
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February 18 2013

Since 2008, the Revenue has conceded that furnished holiday lets that offered services can qualify for business property relief under the Inheritance

The end for inheritance tax relief on furnished holiday lettings?

Howes Percival LLP
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United Kingdom
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February 11 2013

A recent case could impact heavily on the owners of furnished holiday lettings, according to Howes Percival's tax expert Stuart Maggs. The dispute

Main residence relief

Squire Sanders
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United Kingdom
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February 4 2013

The recent case of Ellis v HMRC was a bit odd. Mrs Ellis lived in a property in Horton and as she had another property which could also be described

Inheritance tax: specialty debts

Squire Sanders
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United Kingdom
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February 4 2013

Individuals with a foreign domicile are only exposed to IHT in respect of assets situated in the UK. Assets situated outside the UK are excluded

Statutory residence test

Squire Sanders
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United Kingdom
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February 4 2013

The latest revisions to the statutory residence test have caused a good deal of comment and it is hoped that areas of uncertainty will be resolved by

Rule changes yield mixed blessings for UK investors in offshore funds

Dechert LLP
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United Kingdom
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January 31 2013

UK investors in closely held offshore funds can be directly liable for tax if the fund makes a gain on an underlying asset even if the gain is

Vulnerable beneficiary trusts

Boodle Hatfield
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United Kingdom
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January 30 2013

It may have escaped the attention of trust and estate practitioners but we have spotted a rather worrying change to the qualifying conditions for

Changes to the IHT exemption for non-UK domiciled spouses and civil partners

Penningtons Solicitors LLP
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United Kingdom
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January 28 2013

On 11 December 2012 HM Treasury and HM Revenue & Customs (HMRC) published draft legislation for inclusion in the Finance Bill 2013 which affects the

UK property tax changes: “de-enveloping” or a use of a trust?

Harney Westwood & Riegels
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British Virgin Islands, United Kingdom
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January 18 2013

It has long been popular for high net-worth people who are not domiciled in the United Kingdom ("non-doms") to form an offshore company, often in the

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Search results

Global tax report March 2013

Taxing times ahead for holiday home owners

The end for inheritance tax relief on furnished holiday lettings?

Main residence relief

Inheritance tax: specialty debts

Statutory residence test

Rule changes yield mixed blessings for UK investors in offshore funds

Vulnerable beneficiary trusts

Changes to the IHT exemption for non-UK domiciled spouses and civil partners

UK property tax changes: “de-enveloping” or a use of a trust?

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