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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


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


To restructure or not? UK residential property in the eye of the tax storm
  • Gowling WLG
  • United Kingdom
  • May 12 2016

The government has proposed that from April 2017, foreign companies and other non-UK vehicles holding UK residential property will be regarded as


FATCA deadline looms
  • Charles Russell Speechlys LLP
  • United Kingdom, USA
  • May 12 2016

Under UK legislation enacted last year there are new reporting requirements which potentially apply to UK resident trusts with managed investments


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


India-Mauritius Tax Treaty Renegotiated
  • Baker & McKenzie
  • OECD, United Kingdom
  • May 18 2016

On 10 May 2016, the Government of India issued a press release stating that India and Mauritius have signed a protocol (New Protocol) amending the


Commitment to Global Transparency Confirms Cayman as First Class Jurisdiction
  • Maples and Calder
  • Cayman Islands, United Kingdom
  • May 12 2016

Already recognised by the Organization for Economic Cooperation and Development (OECD), the International Monetary Fund (IMF) and other international


Barker v Baxendale Walker - To Warn or not to Warn
  • Hardwicke
  • United Kingdom
  • May 11 2016

Tax avoidance and wealth offshore have become leading news stories in recent weeks. Time will tell what, if any, effect the Panama Papers leak will


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


Cayman Islands Quarterly Update - April 2016
  • Carey Olsen
  • Cayman Islands, OECD, United Kingdom
  • April 29 2016

The Cayman Islands and the UK have signed a framework agreement on the sharing of beneficial ownership information, which does not involve the use of