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U.S. competent authority signs agreements regarding FATCA information exchange
  • Steptoe & Johnson LLP
  • Australia, United Kingdom, USA
  • September 24 2015

Today, the IRS announced that the U.S. competent authority has signed agreements with the competent authorities of Australia and the United Kingdom

Everything you need to know about recent changes to the UK residential property tax regime
  • Kingsley Napley
  • United Kingdom
  • September 28 2015

Over the past few years there have been significant changes to the taxation of UK residential property. The government's changes include: Introducing

Deeds of variation: have your cake and eat it
  • Fladgate LLP
  • United Kingdom
  • September 23 2015

Have you inherited anything in the last two years? If so, read on. Deeds of variation (Variations) used to be a relatively unknown standard tax

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

Automatic exchange of financial account information (including US FATCA)
  • Eversheds LLP
  • OECD, United Kingdom
  • September 17 2015

HMRC has today published new draft guidance notes to cover the automatic exchange of financial account information under the International Tax

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

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

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

Gifts made within seven years of death. Executors and beneficiaries beware!
  • Bond Dickinson LLP
  • United Kingdom
  • August 26 2015

If a person makes one or more gifts within seven years of their death, those gifts may result in a liability, or increased liability, to Inheritance

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