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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

IHT to be Charged on UK Residential Property Owned by an Offshore Company or Trust
  • Teacher Stern
  • United Kingdom
  • August 31 2016

The Government is consulting on changes which will mean that non-domiciles can no longer escape a UK IHT charge on UK residential property by owning

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

ATED and IHT - Is it time to push the envelope (or unwind the trust)?
  • Harneys
  • United Kingdom
  • August 25 2016

The clock is ticking towards April 2017 when the UK Government intends to implement the proposals on new inheritance tax (IHT) rules on residential

The residence nil-rate band: Some tips and traps
  • Farrer & Co LLP
  • United Kingdom
  • September 23 2016

Prior to the 2010 election David Cameron promised to raise the inheritance tax threshold to £1m. More than five years later, this promise was

Reporting Funds vs. NonReporting Funds
  • Charles Russell Speechlys LLP
  • 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

How to 'De-Envelope' Or transfer UK Residential Property Out of a Company into Individual Names
  • Anthony Gold Solicitors
  • United Kingdom
  • April 25 2016

Many owners of UK residential property presently 'enveloped' or held in a company, either offshore or onshore, are taking steps to 'de-envelope' or

FATCA and CRS - New HMRC Guidance
  • CMS Cameron McKenna
  • OECD, United Kingdom
  • May 12 2016

HMRC has now published in final form its International Exchange of Information Manual (‘IEIM’). The IEIM incorporates in one place HMRC’s guidance on

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

Employee Benefit Trusts (EBTs) - where are we now?
  • Berg
  • United Kingdom
  • August 16 2016

EBTs have been in the tax press for a number of years now, in the main as a result of the Murray group Holdings case involving Glasgow Rangers FC