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Results: 11-20 of 1,776

Why solicitors remain the best at delivering uncontested probate
  • Boodle Hatfield
  • United Kingdom
  • December 9 2016

In September, Lynton Stock, the senior partner of accountants Shelley Stock Hutter argued on these pages that accountants are best equipped to deal


Non-domiciliaries deemed domicile changes
  • Macfarlanes LLP
  • United Kingdom
  • December 7 2016

On 5 December 2016 the Government published their responses to the further consultation on the reforms to the taxation of non-domiciles together


Finance Bill 2017: avoidance measures
  • Macfarlanes LLP
  • United Kingdom
  • December 7 2016

This update looks at how the Finance Bill 2017 proposes to implement two of the anti-avoidance measures on which the government has recently


Non-domiciliaries deemed domicile trust protections
  • Macfarlanes LLP
  • United Kingdom
  • December 7 2016

This note deals only with the proposed new tax regime applicable to trusts settled by non-UK domiciliaries prior to becoming deemed domiciled in the


Non-domiciliaries inheritance tax on UK residential property
  • Macfarlanes LLP
  • United Kingdom
  • December 7 2016

The government announced in July 2015 that an inheritance tax charge would be imposed on UK residential property held through offshore structures


Finance Bill 2017 - Implications for Foreign Investment and Investors in the UK
  • McGuireWoods LLP
  • United Kingdom
  • December 6 2016

Following on from the UK Chancellor's speech last month, draft legislation was published on 5 December 2016 setting out how the Government intends to


Final Response to Non-Dom Consultation Published
  • McDermott Will & Emery
  • United Kingdom
  • December 6 2016

The UK government has released its final response to the further consultation on reforms to the taxation of non-UK domiciliaries (non-doms


Inheritance Tax: Will the new residential nil rate band be available to farmers?
  • Michelmores LLP
  • United Kingdom
  • December 3 2016

On 6 April 2017 the new inheritance tax (IHT) residential nil rate band (‘RNRB’) comes into force. This is an IHT relief that will operate (where it


Trusts and the UK tax changes
  • Burges Salmon LLP
  • United Kingdom
  • December 2 2016

Significant changes to the UK’s offshore trust and ‘non-dom’ tax rules will be introduced in April 2017. Professional trustees must anticipate those


Bite Sized November
  • EdwinCoe LLP
  • United Kingdom
  • December 2 2016

Welcome to this month’s edition of Bite Sized. Please accept my apologies for not circulating a Bite Sized in October but due to the various resident