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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

Summer budget 2015: new rules for non-domiciled individuals
  • Wragge Lawrence Graham & Co LLP
  • United Kingdom
  • August 20 2015

Individuals domiciled outside the United Kingdom might have been justified in thinking that they would be safe from significant changes in the 2015

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

The residential nil-rate band: passing on the family home
  • Burges Salmon LLP
  • United Kingdom
  • August 27 2015

The Finance Bill 2015 contains the draft legislation on the new inheritance tax break for homeowners; the "residential enhancement" of the nil-rate

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

No place to hide: HMRC shines a light on tax Havens
  • Kingsley Napley
  • United Kingdom
  • July 29 2015

"People have had ample opportunity to regularise their affairs", says HMRC as it presents the next move in its "No Safe Havens" strategy. A package

Budget 2015 significant tax changes for non-doms
  • Burges Salmon LLP
  • United Kingdom
  • July 16 2015

The original “Keep Calm and Carry On” posters - now seemingly everywhere - were in fact never used. They were produced by the British government

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

Statutory residence test the big question
  • Squire Patton Boggs
  • United Kingdom
  • August 11 2015

The meaning of a “home” and the circumstances of a spouse can create serious problems when determining an individual’s residence

Recent developments for the fourth quarter 2011
  • Baker & McKenzie
  • Japan, Netherlands, Switzerland, United Kingdom, USA, Denmark, European Union, France, Germany, Ireland, Italy, Canada, China
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients