Life after Lobler
Consider this scenario: a recently retired couple sell their family home for £1m with a view to downsizing....
Consider this scenario: a recently retired couple sell their family home for £1m with a view to downsizing....
Before addressing taxation issues, timing requires some mention of the so-called ‘Panama papers’.
In the May 2015 issue of Tax Adviser, I wrote about the Upper Tribunal’s decision in R (oao Higgs) v HMRC [2...
The debate about tax avoidance continues unabated, with the controversial leaking of the ‘Panama papers’ adding fuel to ...
I have a client who is eligible to join the scheme and will save a lot of tax compared to normal VAT accounting....
What has changed? The three-stage approach remains: a covering letter, schedules of services, and standard terms and co...
Introduction The Conservative party 2015 election manifesto stated that it would “take the family home out of tax by i...
Introduction Since 2006 the use of trusts in inheritance tax planning has become progressively more difficult, and less...
A quick recap Domicile and the situs of assets are the only factors in determining an individual’s liability to UK inhe...
We only currently know some of the measures affecting non-doms due to be introduced from April 2017, but some individual...