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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

10 Things Everyone Should Know About the Residence Nil Rate Band
  • Brodies LLP
  • United Kingdom
  • April 6 2017

The Residence Nil Rate Band (RNRB) comes into force for deaths on or after today, 6 April 2017. Much has been written about this new inheritance tax

Brexit: what might change Tax
  • Loyens & Loeff
  • European Union, OECD, United Kingdom
  • March 31 2017

On 23 June 2016 the UK population voted for the UK's exit from the European Union (EU). The applicable exit procedure and certain

Ruling under Chile-UK double tax treaty on permanent establishment and entitlement to treaty benefits
  • Montt y Cia SA
  • Chile, OECD, United Kingdom
  • April 7 2017

A taxpayer recently requested a ruling from the Chilean tax authorities on whether a branch of an entity resident in a third state should be

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

Reporting Funds vs. NonReporting Funds
  • Charles Russell Speechlys
  • United Kingdom
  • September 21 2015

Briefly, managers of offshore collective investment schemes can apply for their fund to have Reporting Fund status with HM Revenue & Customs (HMRC

An overview of the types and uses of British Virgin Islands law trusts
  • Carey Olsen
  • United Kingdom
  • March 23 2017

A trust is a legal arrangement which distinguishes between the legal and beneficial ownership of property. Legal ownership is transferred to a

The Residence Nil Rate Band - What It Means for You
  • Anthony Gold Solicitors
  • United Kingdom
  • April 13 2017

On 6 April 2017, a new relief from inheritance tax was introduced. This is known as the “Residence Nil Rate Band” (“RNRB”). This currently provides

Is there still any point in owning a home through a company?
  • Burges Salmon LLP
  • United Kingdom
  • April 27 2016

What are the recent and upcoming changes to the UK tax regime relating to the ownership of UK residential property through corporate structures? The

April 2017 changes for UK resident non-domiciled individuals
  • Michelmores LLP
  • United Kingdom
  • January 16 2017

We have been aware for some time that the rules in relation to non-UK domiciled individuals are due to change in April 2017 and are advising many