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.

Search results

Order by: most recent most popular relevance

Results: 1-10 of 1,233

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

Importation of private aircraft into the EU by a non-EU resident
  • CMS Cameron McKenna
  • European Union, United Kingdom
  • January 11 2016

An individual who has been normally resident outside the EU for the last ten continuous years intends to import a private jet into the UK. The

How non UK residents should buy or own residential property
  • Anthony Gold Solicitors
  • United Kingdom
  • July 8 2015

How should non resident or non domiciled buyers of UK residential property own or hold residential property? Overseas buyers or owners of UK

The UK as a Tax-Efficient Holding Company Jurisdiction
  • McDermott Will & Emery
  • OECD, United Kingdom
  • January 29 2016

The UK is an attractive holding company jurisdiction for multi-national groups looking to establish both interim UK holding companies within their

2016 - The year of the big ILS movers in London and Bermuda
  • Taylor Wessing
  • Bermuda, European Union, United Kingdom
  • January 15 2016

During 2015 we have witnessed some interesting developments that should have a substantial impact on how the reinsurance markets will access capital

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 Common Reporting Standards - new global tax information exchange regime begins January 2016
  • Dechert LLP
  • OECD, United Kingdom, USA
  • November 11 2015

The Common Reporting Standard ("CRS") will impose new investor due diligence and reporting obligations on funds and other financial institutions

Multi-jurisdictional exposures to tax: the pitfalls
  • Michelmores LLP
  • United Kingdom, USA
  • January 18 2016

There are many pitfalls that can impact on clients with multi-jurisdictional exposures to tax. A common scenario involves a married couple with one

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

The residential nil-rate band: passing on the family home
  • Burges Salmon LLP
  • United Kingdom
  • August 27 2015

The Finance Bill 2015 contains the draft legislation on the new inheritance tax break for homeowners; the "residential enhancement" of the nil-rate