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The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (‘the Regs’) implement the 4th European Money Laundering Directive.

The Finance (No 2) Bill 2017 is currently passing through Parliament and is expected to receive Royal Assent in December.

In the UK our tax system is often said to encourage the use of employee share schemes.

The door has pretty much closed on EBTs but what about the trusts that benefit self-employed persons?

Business Property Relief is a particularly valuable relief in the context of inheritance tax.

For some, working overseas is an important part of their career and they accrue a significant portion of their retirement savings overseas.

The estate administration period starts on the day after the individual dies and generally ends once the residue of the Estate has been determined.

After HMRC’s onslaught in the first decade of this century on taxpayers who claimed to have been non-UK resident, I always considered it inevitable that domicile challenges would soon follow.

Some context

In an article published in the October 2016 issue of Tax Adviser I discussed forthcoming changes to the rules governing the treatment of individuals not domiciled in

IR35 – an imperfect history

IR35 was first introduced in FA2000 as a way of making sure that contractors in one man one woman companies would self-police their exposure to income tax and