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Results: 11-20 of 1,015

Non-UK domiciliaries: inheritance tax issues and opportunities
  • Charles Russell Speechlys LLP
  • United Kingdom
  • May 15 2015

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


Implications of the election for private individuals
  • Penningtons Manches LLP
  • United Kingdom
  • May 13 2015

After the surprising majority win by the Conservatives, it is hoped that a calmer administration, with fewer surprises and less upheaval, will now


Movement of offshore assets
  • RPC
  • United Kingdom
  • May 7 2015

HMRC has published guidance in its Compliance Handbook regarding the offshore asset move penalty. The penalty is triggered by deliberate failures


Budget and Finance Act 2015
  • Boodle Hatfield
  • United Kingdom
  • May 5 2015

In the midst of all the speculation about what might happen at the general election, it is easy to forget that there has recently been both a Budget


Private client and tax news - Spring 2015
  • Boodle Hatfield
  • United Kingdom
  • April 28 2015

Although the general election is almost upon us the outcome is still far from certain but, whatever the result, significant tax changes seem likely


HMRC relaxes FATCA return requirements for financial institutions without US account-holders
  • RPC
  • United Kingdom
  • April 28 2015

On 12 March 2015, the Society of Trust and Estate Practitioners (STEP) announced that it understands HMRC are to drop the previously announced


Fund distribution increasingly impacted by regulation
  • Guernsey Finance
  • European Union, Guernsey, United Kingdom
  • April 28 2015

Since the global financial crisis there has been a plethora of new regulation and legislation coming down the pipeline which is


Non-dom nightmare pre-election proposals
  • Macfarlanes LLP
  • United Kingdom
  • April 22 2015

“We recognise the significant contribution that non-UK domiciled individuals make in the UK, creating jobs and inward investment. This is why we


Non-EU in the EU
  • Guernsey Finance
  • European Union, Guernsey, United Kingdom
  • April 16 2015

Guernsey as a domicile for captives has many advantages for EU-based corporates, not to mention the island's beauty and its proximity to the UK and


Bringing non-UK domiciled individuals’ tax contributions into perspective
  • Kingsley Napley
  • United Kingdom
  • April 9 2015

Ed Miliband has promised to end non-UK domicile tax status if he wins the general election. Mr Miliband said he plans to bring in this change to