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33 results found

Article

BDB Pitmans LLP | United Kingdom | 16 Apr 2013

HMRC guidance on gift aid declarations

In February 2012, HMRC published amended guidance relating to the declarations donors must make if they want their donation to charity to benefit

Article

BDB Pitmans LLP | United Kingdom | 15 Apr 2013

Charities and the Olympic legacy

The abiding memory of 2012 for many in the UK will be the rousing success of the London 2012 Olympics and Paralympics both in terms of hosting the

Article

BDB Pitmans LLP | United Kingdom | 18 Mar 2013

What does the new guidance on tax compliance as a selection criterion mean for me?

In February HM Revenue and Customs issued a discussion document and draft guidance on using proper payment of tax liabilities as a selection criteria

Article

BDB Pitmans LLP | United Kingdom | 3 Sep 2012

UKSwiss tax agreement: 10 key points for individuals, trustees, beneficiaries and executors

It was individuals who were evading tax that HMRC had in their sights when they signed the UKSwiss Tax Agreement on Co-operation in Tax Matters (the Agreement) which is expected to apply from 1 January 2013.

Article

BDB Pitmans LLP | Switzerland, United Kingdom | 28 Aug 2012

Swiss bank accounts: the innocent may be caught with the guilty

The safety, security and secrecy of Swiss bank accounts are legendary.

Article

BDB Pitmans LLP | United Kingdom | 19 Jul 2012

Is divorce confidential in the UK?

This question was examined in the most recent instalment of a long running case involving Mrs & Mrs Charman.

Article

BDB Pitmans LLP | United Kingdom | 12 Apr 2012

Marathon places and the tax man

The New Year will have seen an increase in runners out on the streets, putting new resolutions into effect.

Article

BDB Pitmans LLP | United Kingdom | 17 Nov 2011

Proposed statutory test for individual residence

In March this year we reported that progress had finally been made towards a statutory residence test (referred to as the SRT) with the Government promising a consultation document.

Article

BDB Pitmans LLP | United Kingdom | 4 Aug 2011

Proposed new definition of tax residence: will it affect you?

The current test of whether a person has become UK resident, or has shed UK residence, has been the subject of widespread criticism in recent years, both on the grounds of uncertainty and because it was alleged that HMRC had ‘moved the goal posts’.

Article

BDB Pitmans LLP | United Kingdom | 4 Aug 2011

Securing tax relief on currently high agricultural land values

Agricultural values are being driven by a number of factors including the need to produce food, farmland being viewed as a safe asset in volatile times, and by the potential tax incentives, in particular the inheritance tax (IHT) relief offered and the scope for capital gains tax roll-over relief.

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