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Capital gains tax for non-residents disposing of UK residential property: final rules
  • Wragge Lawrence Graham & Co LLP
  • United Kingdom
  • June 25 2015

The UK Finance Act 2015 received Royal Assent on March 26 2015. This included final legislation for the introduction of a capital gains tax charge on


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


Setting aside voluntary dispositions: where are we now?
  • Boodle Hatfield
  • United Kingdom
  • June 24 2015

In Pitt v Holt, Futter v Futter 2013 UKSC 26, the Supreme Court significantly curtailed the hitherto wide application of what had become known as


A guide to JPUTs (Jersey Property Unit Trusts)
  • Mourant Ozannes
  • Jersey, United Kingdom
  • June 17 2015

A Jersey Property Unit Trust (JPUT) is a specific type of Jersey trust which is commonly used to acquire and hold interests in UK real estate.Unlike


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


Private client briefing - issue 21
  • Burges Salmon LLP
  • United Kingdom
  • July 1 2015

In the lead up to the General Election, a steady flow of speculation surrounded the likely impact of party tax pledges. Changes to the rules for


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


Reversionary interests, 10 year charges and other issues
  • Boodle Hatfield
  • United Kingdom
  • June 15 2015

It can be fairly easy, as part of an estate planning exercise, to persuade a client to give away something from which there is no current material


High net worth individuals - protecting financial information
  • Kingsley Napley
  • United Kingdom
  • June 12 2015

There has been much debate over the past few years about the extent to which high net worth individuals have a right to keep their financial affairs


BVI FATCA registration and reporting deadlines extended
  • Maples and Calder
  • British Virgin Islands, United Kingdom
  • June 17 2015

The government of the British Virgin Islands ("BVI") has issued a press release advising all BVI reporting Financial Institutions that it will be