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History Remitting Itself? Remittances of Loan Collateral - Take 3

United Kingdom - June 22 2021 Once upon a time, foreign income or gains ('FIG') used as collateral for a relevant debt would not have been taxed as a remittance if the…

Myra Leung

Death and Taxes: a Private Client podcast

United Kingdom - March 8 2021 In our podcast series 'Death and Taxes' we discuss a range of specific issues relevant to private clients and their advisers…

Death and Taxes: a Private Client podcast

United Kingdom - January 20 2021 In our podcast series 'Death and Taxes' we discuss a range of specific issues relevant to private clients and their advisers. Please choose from the…

Important Inheritance Tax Changes for Trusts

United Kingdom - July 9 2020 As is well known, non-UK property which is settled onto a trust by a settlor who is not domiciled in the UK, is excluded property for…

Ronnie Myers

Domicile and Long-Term Residence: an early domicile conclusion can become an unwanted gift

United Kingdom - June 18 2020 Many practitioners in recent years have seen HMRC increasing both the number of domicile enquiries and the ferocity with which they are led. Such…

Elena Dunn, Helen MacLeod