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Results: 11-20 of 2,191

The End of History and the Last Trust?
  • Brodies LLP
  • United Kingdom
  • August 21 2017

This blog is about the use of trusts in estate planning and charities. It is uses as a foil the writings of political scientist, Francis Fukuyama. He


Jersey property companies lose tax residence case
  • Macfarlanes LLP
  • Jersey, United Kingdom
  • August 16 2017

HMRC have successfully challenged the offshore residence of Jersey companies holding UK real estate. In the case of Development Securities, the First


HMRC is taking action after the Rangers EBT ruling: issues facing trustees
  • Ogier
  • United Kingdom
  • August 15 2017

Fortified by the recent Supreme Court judgment in favour of HM Revenue and Customs in RFC 2012 Plc (in liquidation) (formerly The Rangers Football


Trustees of employee benefit trusts advised to take legal advice if faced with attempts to recover money after Rangers ruling
  • Ogier
  • United Kingdom
  • August 15 2017

Trustees of employee benefit trusts faced with attempts to recover money following the Rangers ruling last month should take legal advice before


2017 non-dom changes confirmed: how can trustees and individuals prepare?
  • Burges Salmon LLP
  • United Kingdom
  • August 14 2017

The Finance Bill introduced in March 2017 provided for a number of significant changes to the taxation of non-UK domiciled individuals and non-UK


Non-dom reforms and offshore trusts
  • Boodle Hatfield
  • United Kingdom
  • August 11 2017

I am a trustee of an offshore trust settled by a UK resident, non-UK domiciled settlor (with no UK origins) for the benefit of himself and his family


Current BEPS Action Items for Asset Managers
  • CMS Cameron McKenna Nabarro Olswang LLP
  • Global, OECD, United Kingdom
  • August 8 2017

For asset managers including managers of Alternative Investment Funds ("AIFs") the Base Erosion and Profit Shifting project ("BEPS") is a particular


Domicile tax reforms to be reintroduced to the Finance Bill 2017
  • Penningtons Manches LLP
  • United Kingdom
  • August 4 2017

The Government confirmed on 13 July its intention to proceed with the policies previously announced, but which were unexpectedly not included in the


Development Securities - A New Line in the Sand
  • Squire Patton Boggs
  • United Kingdom
  • August 3 2017

The UK rules for determining the tax residence of a company are relatively straightforward, and yet their application by HM Revenue and Customs


Wealth Matters Summer 2017
  • Charles Russell Speechlys
  • United Kingdom
  • August 2 2017

It has been a tumultuous few months for Private Client lawyers since our last issue, to say the least