Swift movement
BEPS: six considerations for SMEs Global tax reform isn’t just impacting large multinational companies....
Inheritance tax and trusts
Inheritance tax and trusts
Some assembly required
Is there something I should know? The calculation of the ten year anniversary Principal Charge is something of a bête n...
Uncertain future
What is domicile? Domicile is a concept of ‘belonging’ used in tax law, but also elsewhere in the English legal system....
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Money on trees
The investment returns for those who have invested in UK woodland have been handsome for some time now....
Weighing it up
Before addressing taxation issues, timing requires some mention of the so-called ‘Panama papers’.
Residence Nil Rate Band: An outline
Introduction The Conservative party 2015 election manifesto stated that it would “take the family home out of tax by i...
Business Inheritance Tax and Trusts: Where are we now?
Introduction Since 2006 the use of trusts in inheritance tax planning has become progressively more difficult, and less...
Loans and debts
A quick recap Domicile and the situs of assets are the only factors in determining an individual’s liability to UK inhe...
The Non-Dom conundrum?
We only currently know some of the measures affecting non-doms due to be introduced from April 2017, but some individual...