John Barnett
Burges Salmon LLP
Articles
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…
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…
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…
