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BEPS: six considerations for SMEs

Global tax reform isn’t just impacting large multinational companies.

What is domicile?

Domicile is a concept of ‘belonging’ used in tax law, but also elsewhere in the English legal system.

The investment returns for those who have invested in UK woodland have been handsome for some time now.

Before addressing taxation issues, timing requires some mention of the so-called ‘Panama papers’.

Former Chancellor of the Exchequer, Roy Jenkins, famously said that  “Inheritance tax is a voluntary levy paid by those who distrust their heirs more than they dislike the taxman.” Like h

We only currently know some of the measures affecting non-doms due to be introduced from April 2017, but some individuals are keen to know now how they should plan for the new regi

A quick recap

Domicile and the situs of assets are the only factors in determining an individual’s liability to UK inheritance tax (“IHT”).

Introduction

Since 2006 the use of trusts in inheritance tax planning has become progressively more difficult, and less beneficial.

Introduction

The Conservative party 2015 election manifesto stated that it would  “take the family home out of tax by increasing the effective Inheritance Tax threshold for married c