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2,183 results found

Article

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…
Article

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…
Article

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…
Article

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…
Article

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…
Article

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…
Article

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…
Article

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…
Article

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…
Article

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…
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