Wolters Kluwer Asia-Pacific | Australia | 22 Jun 2022
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…
Herbert Smith Freehills LLP | Australia | 2 Jun 2022
Resettlement risk continues to be one of the most significant risks that trustees and beneficiaries need to manage in the administration of trusts of…
Buddle Findlay | New Zealand | 18 May 2022
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…
FRP Advisory LLP | United Kingdom | 27 Apr 2022
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…
Brodies LLP | United Kingdom | 30 Mar 2022
Our previous blogs have discussed HMRC's Trust Registration Service (TRS), providing guidance on first registration of trusts, as well as maintaining…
Moores | Australia | 29 Mar 2022
Welcome to the sixth in our series on Special Disability Trusts (SDTs), where we hope to demystify particular aspects of these trusts, and highlight…
Macfarlanes LLP | United Kingdom | 24 Mar 2022
Yesterday, the Chancellor delivered his first Spring Statement since the pandemic, against the backdrop of a cost of living crisis and a turbulent…
Macfarlanes LLP | United Kingdom | 16 Mar 2022
The recent decision in Haworth v HMRC provides some useful judicial commentary on the correct interpretation of the "place of effective management"…
Holding Redlich | Australia | 9 Mar 2022
An important decision was handed down recently highlighting the powers available to the Commissioner and Deputy Commissioner of Taxation when dealing…
Allyn International | USA | 8 Mar 2022
The Washington Superior Court has ruled that the capital gains tax enacted in 2021 is Unconstitutional because it violates both the uniformity and…