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Brodies LLP | United Kingdom | 11 Dec 2020
A £260 billion Wealth Tax for the UK?
The Wealth Tax Commission published its final report on 9 December 2020. It can be found here https://www.ukwealth.tax/. The Report recommends…
Herrington Carmichael LLP | European Union, United Kingdom | 20 Nov 2020
Inheritance tax planning: How does it work?
For many years Herrington Carmichael has offered inheritance tax planning advice alongside Will drafting and Estate Administration. Over time we have…
Stevens & Bolton LLP | United Kingdom | 13 Nov 2020
Significant changes proposed to taxation of individuals
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…
Withers | Hong Kong, Singapore, United Kingdom | 20 Oct 2020
UK residential property: A window of opportunity | Perspectives from Singapore, Hong Kong and London
In sudden downturns and times of uncertainty - in this case, exacerbated by a pandemic situation - investors lean towards stable returns. Growth in…
Teacher Stern LLP | United Kingdom | 30 Sep 2020
Inheritance tax - What is it and who pays it?
Inheritance Tax: a tax on the estate, normally property, money and possessions, of someone who has died. Also known as IHT. The standard Inheritance…
Lydian | Belgium | 17 Sep 2020
Schenking van een levensverzekering: Vlaamse belastingadministratie geeft groen licht
In een recent gepubliceerde Voorafgaande Beslissing (nr. 20020 van 25 mei 2020) heeft de Vlaamse Belastingdienst (“Vlabel”) een positieve beslissing…
Brodies LLP | United Kingdom | 20 Aug 2020
Top 10 checklist for land and rural business owners - personal tax and succession
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…
Morton Fraser | United Kingdom | 14 Aug 2020
Top five things every business owner should be aware of when it comes to tax planning
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…
Lee Tsai & Partners | Taiwan | 1 Aug 2020
遺產稅之稅捐債務屬繼承人之固有債務（台灣）
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…
Lee Tsai & Partners | Taiwan | 1 Aug 2020
The tax liability for inheritance tax is an inherent liability of the inheritor (Taiwan)
The Supreme Administrative Court rendered the 108-Tai-Shang 2528 Decision of February 27, 2020 (hereinafter, the "Decision"), holding that an…
