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Results: 11-20 of 1,638

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

Real estate: tax changes come into force
  • Baker & McKenzie
  • United Kingdom
  • September 30 2016

New rules targeting offshore companies and individuals that make profits from trading in andor developing UK land subject to UK tax came into effect

Reforms to taxation of non-domiciled individuals: updated proposals
  • Gowling WLG
  • United Kingdom
  • September 29 2016

On August 19 2016 the government published its long-awaited follow-up consultation on the proposals for reform of the taxation of non-UK domiciled

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

Proposed New UK Penalties Regime Precipitated by CRS
  • Proskauer Rose LLP
  • OECD, United Kingdom, USA
  • September 29 2016

Many people will be familiar with the information gathering and reporting requirements the OECD’s Common Reporting Standard (“CRS”) places on

Non-UK domiciliaries: Inheritance tax issues and opportunities
  • Charles Russell Speechlys LLP
  • United Kingdom
  • September 29 2016

This note is intended as an introduction to inheritance tax (IHT) issues that need to be considered where a “non-dom” (an individual domiciled

The residence nil-rate band: Some tips and traps
  • Farrer & Co LLP
  • United Kingdom
  • September 23 2016

Prior to the 2010 election David Cameron promised to raise the inheritance tax threshold to £1m. More than five years later, this promise was

De-enveloping enveloped properties - where now?
  • Burges Salmon LLP
  • United Kingdom
  • September 8 2016

It is common for those not domiciled in the UK (“non-doms”) - whether resident or non-resident - to own UK real-estate through an offshore structure

HMRC publish details of new Worldwide Disclosure Facility
  • Kingsley Napley
  • United Kingdom
  • September 7 2016

The Worldwide Disclosure Facility (WDF) opened on 5 September 2016 and gives people a final chance to come forward and clear up their tax affairs

High Court of Justice in the Isle of Man finds the Isle of Man is not bound by English Supreme Court decisions in the area of trustee mistake
  • Herbert Smith Freehills LLP
  • Isle of Man, United Kingdom
  • September 6 2016

The High Court of Justice of the Isle of Man has indicated that the English Supreme Court decision in Pitt v Holt should not be followed in the Isle