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Wolters Kluwer Asia-Pacific | Australia | 22 Jun 2022

CGT improvement threshold for 2022-23

The Commissioner has determined that the capital gains tax (CGT) improvement threshold for the 2022-23 year is $162,899 (up from $156,784 for the…
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Herbert Smith Freehills LLP | Australia | 2 Jun 2022

Trust Resettlement Series: Amending the trust deed

Resettlement risk continues to be one of the most significant risks that trustees and beneficiaries need to manage in the administration of trusts of…
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Buddle Findlay | New Zealand | 18 May 2022

Just admit it already New Zealand, we do have capital gains taxes

It is a common statement that New Zealand does not have capital gains tax (CGT). But that is a misleading statement. It is more accurate to say that…
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FRP Advisory LLP | United Kingdom | 27 Apr 2022

Exploring what the year ahead holds for disputes

Despite the pandemic’s dramatic impact on economies, the average value of M&A deals in the UK increased between January and late September 2021 with…
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Brodies LLP | United Kingdom | 30 Mar 2022

TRS series part 3: Trustee checklist for trust compliance

Our previous blogs have discussed HMRC's Trust Registration Service (TRS), providing guidance on first registration of trusts, as well as maintaining…
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Moores | Australia | 29 Mar 2022

Special Disability Trusts - Part 6: Capital Gains Tax Relief

Welcome to the sixth in our series on Special Disability Trusts (SDTs), where we hope to demystify particular aspects of these trusts, and highlight…
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Macfarlanes LLP | United Kingdom | 24 Mar 2022

Spring Statement 2022: key points for private clients

Yesterday, the Chancellor delivered his first Spring Statement since the pandemic, against the backdrop of a cost of living crisis and a turbulent…
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Macfarlanes LLP | United Kingdom | 16 Mar 2022

There and back again - trustee residence for treaty purposes

The recent decision in Haworth v HMRC provides some useful judicial commentary on the correct interpretation of the "place of effective management"…
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Holding Redlich | Australia | 9 Mar 2022

ATO obtains a $220 million freezing order in takeover deal with energy giants

An important decision was handed down recently highlighting the powers available to the Commissioner and Deputy Commissioner of Taxation when dealing…
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Allyn International | USA | 8 Mar 2022

Washington Capital Gains Tax Ruled Unconstitutional

The Washington Superior Court has ruled that the capital gains tax enacted in 2021 is Unconstitutional because it violates both the uniformity and…
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