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Results: 11-20 of 1,234

Importation of private aircraft into the EU by a non-EU resident
  • CMS Cameron McKenna
  • European Union, United Kingdom
  • January 11 2016

An individual who has been normally resident outside the EU for the last ten continuous years intends to import a private jet into the UK. The


£1m Nil Rate Band - fact or fiction?
  • Kingsley Napley
  • United Kingdom
  • January 7 2016

In 2007, the Conservative Party made much of a party pledge in its manifesto to increase the Nil Rate Band for inheritance tax to £1m. In July 2015


Offshore tax evasion: HMRC press release
  • RPC
  • United Kingdom
  • January 6 2016

At the end of November, HMRC launched a campaign warning tax evaders that it would soon start to receive details on UK taxpayers from more than 90


Autumn Statement 2015 - Higher Rates of SDLT for purchases of additional residential properties
  • Clifford Chance LLP
  • United Kingdom
  • January 4 2016

In the Autumn Statement the Chancellor announced higher rates of SDLT for purchases of additional residential properties, such as second homes and


The Residence Nil Rate Band
  • Michelmores LLP
  • United Kingdom
  • December 18 2015

Inheritance Tax (IHT) is payable on death at the rate of 40 of the value of a person's net estate (after payments of debts, expenses and so on


Autumn Statement 2015: proposed stamp duty land tax changes
  • Wragge Lawrence Graham & Co LLP
  • United Kingdom
  • December 17 2015

In the Autumn Statement 2015 the Chancellor announced an increase in the rate of stamp duty land tax that will be paid from April 1 2016 on purchases


Offshore storm: The future of UK residential property structures for non-UK domiciliaries
  • Boodle Hatfield
  • United Kingdom
  • December 11 2015

Investment in the UK's property sector - particularly high value London residential property - remains attractive to non-UK domiciliaries


Business Brief - Double Tax Agreement - Residence - change of HMRC practice
  • Eversheds LLP
  • Jersey, United Kingdom
  • December 11 2015

Following an agreement between the UK and Jersey, HMRC has published an important change of interpretation on residence for treaty purposes. HMRC's


Interested in Carried Interest?
  • Hogan Lovells
  • United Kingdom
  • December 11 2015

Earlier this week the UK Government published draft legislation detailing new rules governing the taxation of carried interest. These rules will take


Cayman Islands Automatic Exchange of Information Update
  • Maples and Calder
  • Cayman Islands, OECD, United Kingdom, USA
  • December 10 2015

The Cayman Islands Tax Information Authority ("TIA") has issued an advisory addressing several points of note regarding the Common Reporting Standard