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Funded unapproved retirement benefit schemes (FURBS) and funded employer-financed retirement benefit schemes (EFRBS) are unapproved pension schemes that were funded with employer contributions

Since the 1950s, international trade and travel have increasingly become a familiar part of our everyday lives, and innovations in technology have meant that borders are less of a barrier than

In October, the OECD released a suite of documents outlining proposals to revolutionise the international tax framework, including two Blueprints (one on each ‘Pillar’ of its ‘Digitalisat

If you are appointed as an executor when the appointment is unexpected or you have not carried out the role before, it is likely you will have a lot of questions.

The transitional period under the Withdrawal Agreement between the United Kingdom and the European Union has now expired.

In July 2019, the Office of Tax Simplification (OTS) released its second report on simplifying the design of inheritance tax (see  bit.ly/3qe8jsA).

Has my form IHT421 been issued?

As one of ‘the worst of times’ in recent history, the Covid-19 pandemic has hugely impacted the way people work, accelerating a shift  to flexible ways of working across the global workfo

There are no special rules that apply to arrangements to fund education costs for family members – which is just as well really, when the general settlements legislation applies anyway.

The Covid-19 outbreak has no doubt had an impact on the mobility of the internationally mobile workforce.