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Wealth and trusts quarterly digest February 2017
  • RPC
  • British Virgin Islands, United Kingdom
  • February 16 2017

Welcome to the February 2017 edition of our wealth and trusts quarterly digest. The digest provides up to date commentary and analysis on key sector


HM Treasury publishes response to further consultation on non-domicile tax reforms
  • RPC
  • United Kingdom
  • February 1 2017

The government has responded to the consultation concerning proposed reforms to the taxation of non-domiciles in the UK. The stated aim of the


Tackling tax evasion: proposed new requirement to notify HMRC of offshore structures
  • RPC
  • United Kingdom
  • February 1 2017

A new HMRC consultation seeks views on a proposal to require intermediaries (whether advisors, agents, or businesses) creating or promoting certain


OECD publishes BEPS multilateral instrument
  • RPC
  • OECD, United Kingdom
  • January 30 2017

On 24 November 2016, the OECD published the multilateral instrument, designed to implement those BEPS measures that impact on existing double tax


Double tax treaties with Jersey, Guernsey and Isle of Man amended following introduction of new transactions in UK land rules
  • RPC
  • Guernsey, Isle of Man, Jersey, United Kingdom
  • January 30 2017

Between 29 November and 6 December 2016, new protocols amending the UKJersey, UK Guernsey and UKIsle of Man double tax treaties came into force


Transactions in land rules - HMRC guidance published
  • RPC
  • United Kingdom
  • January 30 2017

On 13 December 2016, HMRC published guidance on the new "transactions in UK land" rules. These rules, with effect from 5 July 2016, extend corporation


Wealth and Trusts quarterly digest November 2016
  • RPC
  • United Kingdom
  • November 15 2016

With the rate of corporation tax at 20, holding income producing investments via a family investment company (FIC) rather than personally can be an


Salinger: IHT scheme succeeds
  • RPC
  • United Kingdom
  • November 11 2016

In M L Salinger and J L Kirby v HMRC 2016 UKFTT 677 (TC), the First-tier Tribunal (FTT) held that the transfer of a reversionary interest had not


Baylis - taxpayer succeeds on penalties issue in Pendulum scheme
  • RPC
  • United Kingdom
  • August 31 2016

In Anthony Bayliss v HMRC 2016 UKFTT 0500 (TC), the First-tier Tribunal (FTT) has found that a taxpayer was not fraudulent or negligent in the


Rupert Grint - Harry Potter star loses £1m battle with HMRC
  • RPC
  • United Kingdom
  • August 31 2016

In Rupert Grint v HMRC 2016 UKFTT 0537 (TC), the FTT has held that a taxpayer's new accounts did not meet the requirements of section 217, Income