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The CGT consequences of buying a ‘space in a tower’

United Kingdom - November 27 2019 The phrase “contract for an off-plan purchase” entered the statute book in 2015 where it means “a contract for the acquisition of land consisting of…

European antiques market threatened by new Regulation

European Union - March 21 2019 On 12 March 2019 the European Parliament plenary session adopted its position at first reading of a draft Regulation on the import of cultural goods…

Howard Ricklow, Mette Marie Sutton.

Finance Bill 2017-2019 Provisions

United Kingdom - October 23 2017 Under the current rules, a non-UK domiciled individual becomes deemed domiciled in the UK for inheritance tax ("IHT") purposes only from the start of…

Peter Daniel, Daniel Simon.

Finance Bill 2017-19: What you need to know

United Kingdom - September 8 2017 the Finance Bill 2017-19 would reintroduce the provisions withdrawn from the Finance Act 2017, with some minor amendments contained in draft…

Peter Daniel, Daniel Simon.

Proposed reforms to the taxation of foreign domiciliaries and non-UK resident trusts

United Kingdom - September 7 2017 The Finance Bill 2017-2019 is being published by the Government tomorrow and will include clauses intended to have retrospective effect from April…

Peter Daniel, Daniel Simon.