We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search

Clear all

Refine your search

Content type

Tags

Author

Territory

17 results found

Article

Macfarlanes LLP | United Kingdom, OECD, European Union | 17 Apr 2019

Navigating the EU mandatory disclosure rules

The European Union (the EU) has introduced an additional level of disclosure designed to detect potentially aggressive tax planning with an EU

Article

Macfarlanes LLP | United Kingdom | 30 Jan 2019

Offshore income gains

When introducing the 15-year deemed domicile rule in 2017, the Government promised that income and gains on overseas assets owned by trusts

Article

Macfarlanes LLP | United Kingdom | 3 Dec 2018

Court of Appeal decision highlights inheritance tax risks of transfers between pension schemes when in ill health

The judgment in HMRC v Parry & Ors 2018 EWCA Civ 2266 has confirmed HMRC’s view that the transfer of a pension scheme, coupled with an omission to

Article

Macfarlanes LLP | United Kingdom | 16 Nov 2018

Amendments to the inheritance tax position of settlements after the settlor becomes deemed domiciled

The government has announced that it intends to legislate to counter the effect of the recent case of Barclays Wealth Trustees (Jersey) Limited &

Article

Macfarlanes LLP | United Kingdom | 5 Nov 2018

Deemed domiciliaries and protected settlements: No relief for offshore income gains

When the 15 year deemed domicile rule was announced in 2015, the Government promised that income and gains on overseas assets held in a trust

Article

Macfarlanes LLP | United Kingdom | 17 Jul 2018

UK withholding tax on loan interest: Ardmore Construction Limited v HMRC

In Ardmore Construction Limited v HMRC, the UK Court of Appeal considered whether interest payments made by a UK resident debtor under a loan owed to

Article

Macfarlanes LLP | United Kingdom | 3 Nov 2017

Barclays Wealth Trustees (Jersey) Limited & Michael Dreelan v HMRC

The Dreelan case confirms that transfers of property between excluded property settlements after the settlor becomes deemed domiciled will not cause

Article

Macfarlanes LLP | United Kingdom | 2 Aug 2017

Corporate residence - new developments

HMRC have continued their winning streak with victory in the First Tier Tax Tribunal in Development Securities v HMRC, a case concerning the tax

Article

Macfarlanes LLP | United Kingdom | 24 Mar 2017

Non-Dom changes: further clarification anti-avoidance provisions deferred

NON-DOM changes: further clarification anti-avoidance provisions deferred Just over 18 months since the changes were first announced, we now have a

Article

Macfarlanes LLP | United Kingdom | 3 Feb 2017

Changes to the taxation of non-domiciliaries: Latest Developments

On 26 January, the government released the first draft of the legislation giving effect to the promised protection of non-UK source income arising in

Previous page 1 2