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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


UK resident non-UK domiciliaries: the remittance basis
  • Charles Russell Speechlys LLP
  • United Kingdom
  • May 15 2015

This note is intended as an introduction to certain UK tax issues that need to be covered where a “nondom” (an individual domiciled outside the UK


Non-UK domiciliaries: inheritance tax issues and opportunities
  • Charles Russell Speechlys LLP
  • United Kingdom
  • May 15 2015

This note is intended as an introduction to inheritance tax (IHT) issues that need to be covered where a “non-dom” (an individual domiciled outside


Implications of the election for private individuals
  • Penningtons Manches LLP
  • United Kingdom
  • May 13 2015

After the surprising majority win by the Conservatives, it is hoped that a calmer administration, with fewer surprises and less upheaval, will now


Budget and Finance Act 2015
  • Boodle Hatfield
  • United Kingdom
  • May 5 2015

In the midst of all the speculation about what might happen at the general election, it is easy to forget that there has recently been both a Budget


HMRC relaxes FATCA return requirements for financial institutions without US account-holders
  • RPC
  • United Kingdom
  • April 28 2015

On 12 March 2015, the Society of Trust and Estate Practitioners (STEP) announced that it understands HMRC are to drop the previously announced


The rule in Re Hastings-Bass
  • A&L Goodbody
  • Ireland, United Kingdom
  • April 5 2011

The Court of Appeal in the UK has determined that the rule in Hastings-Bass has been misinterpreted and is much narrower than subsequent cases suggested


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 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


Movement of offshore assets
  • RPC
  • United Kingdom
  • May 7 2015

HMRC has published guidance in its Compliance Handbook regarding the offshore asset move penalty. The penalty is triggered by deliberate failures