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Results: 11-20 of 1,066

The UK becomes a tax haven. (unless you’re an asset manager)
  • Debevoise & Plimpton LLP
  • United Kingdom
  • July 8 2015

It can only be supposed that the UK Chancellor is taking his inspiration from Winston Churchill (also a Conservative party Chancellor for a time) in


Summer budget 2015: significant changes to UK tax for non-domiciled individuals
  • Berwin Leighton Paisner LLP
  • United Kingdom
  • July 8 2015

In his Summer Budget, the UK Chancellor announced major changes to the taxation of UK resident, non-UK domiciled individuals ('non-doms') which will


Cayman Islands FATCA Guidance Notes v2.1 issued
  • Maples and Calder
  • Cayman Islands, United Kingdom
  • July 3 2015

The Cayman Islands Tax Information Authority issued version 2.1 of the Cayman Islands FATCA Guidance Notes (the "Guidance Notes") on 1 July 2015. A


Private client briefing - issue 21
  • Burges Salmon LLP
  • United Kingdom
  • July 1 2015

In the lead up to the General Election, a steady flow of speculation surrounded the likely impact of party tax pledges. Changes to the rules for


Capital gains tax for non-residents disposing of UK residential property: final rules
  • Wragge Lawrence Graham & Co LLP
  • United Kingdom
  • June 25 2015

The UK Finance Act 2015 received Royal Assent on March 26 2015. This included final legislation for the introduction of a capital gains tax charge on


Setting aside voluntary dispositions: where are we now?
  • Boodle Hatfield
  • United Kingdom
  • June 24 2015

In Pitt v Holt, Futter v Futter 2013 UKSC 26, the Supreme Court significantly curtailed the hitherto wide application of what had become known as


Guernsey meets the global tax challenges
  • Mourant Ozannes
  • Guernsey, United Kingdom, USA
  • June 24 2015

The implementation of stricter taxation scrutiny globally shows no sign of abating. Nonetheless, Guernsey is well-placed to meet many of these


A guide to JPUTs (Jersey Property Unit Trusts)
  • Mourant Ozannes
  • Jersey, United Kingdom
  • June 17 2015

A Jersey Property Unit Trust (JPUT) is a specific type of Jersey trust which is commonly used to acquire and hold interests in UK real estate.Unlike


BVI FATCA registration and reporting deadlines extended
  • Maples and Calder
  • British Virgin Islands, United Kingdom
  • June 17 2015

The government of the British Virgin Islands ("BVI") has issued a press release advising all BVI reporting Financial Institutions that it will be


Reversionary interests, 10 year charges and other issues
  • Boodle Hatfield
  • United Kingdom
  • June 15 2015

It can be fairly easy, as part of an estate planning exercise, to persuade a client to give away something from which there is no current material