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 1,634

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

HMRC Gets Tough on Tax Avoidance Schemes
  • Begbies Traynor Group plc
  • United Kingdom
  • October 10 2016

The issue of tax avoidance schemes has become widely publicised, particularly over the last 18 months, in part fuelled by the media microscope fixing

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

What is Agricultural Property Relief?
  • Ashfords LLP
  • United Kingdom
  • October 7 2016

Agricultural property relief ("APR") is a relief from Inheritance Tax granted under the Inheritance Tax Act 1984. The relief is available on the

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

The ownership of joint accounts on death
  • Anthony Gold Solicitors
  • United Kingdom
  • October 14 2016

Joint accounts are a practical and cheap way of paying an elderly relative's bills, when that person is struggling to manage their affairs. They have

Private Lives - Reforms to the taxation of non-domiciled individuals
  • Birketts LLP
  • United Kingdom
  • October 3 2016

The proposed reforms were first mentioned in the Summer 2015 Budget; in September 2015, a consultation document was issued, inviting comments on the

Greater transparency regarding beneficial ownership: potential issues on implementing the Fourth EU Anti MoneyLaundering Directive into the UK persons with significant control (PSC) regime
  • Berwin Leighton Paisner LLP
  • United Kingdom
  • October 3 2016

Transparency of beneficial ownership is becoming a familiar theme. The UK is seen as a leader in this field, having already established a new public

Legal Guidance for Succession planning for Family and Owner Managed Businesses
  • Ashfords LLP
  • United Kingdom, USA
  • September 29 2016

American Benjamin Franklin famously said "in this world nothing can be said to be certain, except death and taxes". Added to this, whilst not a