Carolyn O’Sullivan

BDB Pitmans LLP

Articles

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89: Public register of beneficial owners of UK residential property

United Kingdom - August 20 2019 Proposals have been afoot in the UK since 2016 to create a publicly available register of beneficial owners of UK residential property (the Register)…

Judith Millar.

Inheritance tax pitfalls of mixed domicile marriages and civil partnerships

United Kingdom - March 19 2019 The domicile election procedure, can be a great benefit in some cases, particularly following a death. In other cases however, adopting this…

Judith Millar.

Stamp duty surcharge for overseas property buyers

United Kingdom - February 20 2019 The rationale for many of the tax changes affecting residential property in recent years has been a desire to create a level playing field between UK…

Judith Millar.

Is privacy a chimera?

United Kingdom - January 16 2019 Offshore trustees have faced significant challenges in recent years in the context of both international compliance and UK tax. In particular, those…

Helen Ratcliffe.