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16 results found

Article

Charles Russell Speechlys LLP | United Kingdom | 7 Nov 2018

Collective insanity: the problem with offshore income gains - and what the Government hasn’t done about it

Extensive reforms to the taxation of offshore trusts in recent Finance Acts were meant to protect foreign domiciled settlors from arising basis

Article

Charles Russell Speechlys LLP | United Kingdom | 22 Aug 2017

The New UK Trust Register

On 22 June 2017 the UK government implemented the fourth iteration of the EU’s anti-money laundering directive by enacting The Money Laundering

Article

Charles Russell Speechlys LLP | United Kingdom, European Union | 15 Aug 2017

Watershed Supreme Court Ruling: Pensions for same sex partners

In a watershed decision the Supreme Court has ruled that all same sex civil partners or same sex spouses are entitled to the same pension on the

Article

Charles Russell Speechlys LLP | United Kingdom | 15 Jul 2016

Annexes and the 3 stamp duty land tax surcharge

Self-contained annexes included in the purchase of a house have now been removed from the Government’s recently introduced 3 stamp duty land tax

Article

Charles Russell Speechlys LLP | United Kingdom | 18 Aug 2015

Charity Commission issues new guidance for trustees

On 10 July 2015 the Charity Commission issued its new guidance, “The Essential Trustee”, which sets out the key duties of all trustees of charities in

Article

Charles Russell Speechlys LLP | United Kingdom | 26 May 2015

Changing the trustee of an Authorised Unit Trust

An Authorised Unit Trust (AUT) is a type of investment fund and, pursuant to section 237(3) of the Financial Services and Markets Act 2000 (FSMA

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