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Brodies LLP | United Kingdom | 11 Dec 2020
The Wealth Tax Commission published its final report on 9 December 2020. It can be found here https://www.ukwealth.tax/. The Report recommends…
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Herrington Carmichael LLP | European Union, United Kingdom | 20 Nov 2020
For many years Herrington Carmichael has offered inheritance tax planning advice alongside Will drafting and Estate Administration. Over time we have…
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Stevens & Bolton LLP | United Kingdom | 13 Nov 2020
A significant reform of one or more elements of the taxation of individuals seems to have been on the cards for a number of years. Substantial changes…
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Withers | Hong Kong, Singapore, United Kingdom | 20 Oct 2020
In sudden downturns and times of uncertainty - in this case, exacerbated by a pandemic situation - investors lean towards stable returns. Growth in…
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Teacher Stern LLP | United Kingdom | 30 Sep 2020
Inheritance Tax: a tax on the estate, normally property, money and possessions, of someone who has died. Also known as IHT. The standard Inheritance…
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Lydian | Belgium | 17 Sep 2020
In een recent gepubliceerde Voorafgaande Beslissing (nr. 20020 van 25 mei 2020) heeft de Vlaamse Belastingdienst (“Vlabel”) een positieve beslissing…
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Brodies LLP | United Kingdom | 20 Aug 2020
Succession to your land and rural business can be disrupted by the payment of inheritance tax (IHT) at 40% on your death. The heir to your business…
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Morton Fraser | United Kingdom | 14 Aug 2020
Business Asset Disposal Relief was introduced on 11 March 2020. The major change was the reduction in the lifetime limit from £10,000,000 to £1,000…
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Lee Tsai & Partners | Taiwan | 1 Aug 2020
最高行政法院於109年2月27日作成108年度台上字第2528號判決(下稱本號判決),表示繼承人於被繼承人死亡後…
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Lee Tsai & Partners | Taiwan | 1 Aug 2020
The Supreme Administrative Court rendered the 108-Tai-Shang 2528 Decision of February 27, 2020 (hereinafter, the "Decision"), holding that an…