Assessing exposure to tax as a non-UK resident
As the UK 2021/22 tax year comes to an end on 5th April, many individuals will be assessing their exposure to tax. For those that are non-UK resident but enjoy stays in the UK, the end of a tax year…
Tax and private client
Briefing quick find:
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- Assessing exposure to tax as a non-UK resident
- Homes for Ukraine
- Cryptocurrencies – ownership issues involved in baking / mining new coins. A comment on Wang v Darby
- Analysis of HMRC and HM Treasury's Tax Administration and Maintenance Day - 30 November 2021
- Can an ancillary dwelling qualify for CGT Private Residence Relief? (Roger Crippin v HMRC)
- Residential Property Developers Tax – The full picture
- A New ‘Residential Property Developer Tax’: What we know so far
- STEP report reviews the social and economic benefits of trusts
- The Britney Spears case - What is a conservatorship and could it happen in the UK?
- Clitheroe v Bond [2020] - Testamentary capacity revisited?
- The Trust Registration Service (TRS)
- Tax Day 2021 – Don’t Worry About Blinking, There Isn’t Much To Miss
- Reduced rates of SDLT for residential properties
- New SDLT Surcharge for Non-UK Resident Purchasers of UK Residential Property
- Budget 2021 – Key points
- Budget 2021 - what to look out for
- Wills can now be legally witnessed virtually via video technology
- Covid-19 and Wills: Government confirms Wills can be witnessed by video link
- How could Covid 19 affect my Tax Residency Status?
- Covid-19 Update: HMRC provide further time for second property purchasers to reclaim the higher rates of SDLT
- Appointing a Guardian for your minor children – What do you need to know?
- Healthcare briefing - A call for change: a commissioner for older people?
- Ending the blame game: new legislation introducing ‘no-fault divorce’
- Imminent changes to employment law
- The deadline for filing and payment window of Stamp Duty Land Tax is changing on 1 March 2019
- EU Settlement Scheme - Who needs to apply and how?
- Tax and Private Client newsletter - January 2019
- An update on Owens v Owens - The difficulty in divorce
- Owens v Owens: Solicitors reconsider their approach to 'behaviour' in divorce cases
- Budget 2018 - What does it mean for individuals?
- Unexplained Wealth Orders - A presumption of guilt?
- Tax Journal: The trust registration service one year on
- What first-time buyers need to know about conveyancing
- IR35 – The conundrum continues...
- High Court rejects trustees’ 'hopeless arguments' against disclosing information to trust beneficiaries
- GDPR - What happens after 25 May?
- Tax and Private Client newsletter – Spring 2018
- Landmark judgment in support of testamentary freedom - Ilott v Blue Cross & Others
- No right to bring Inheritance Act claim on behalf of deceased claimant
- The perils of an outdated will
- Principle of mutual wills trumps widow’s 13 wills
- Tax Journal - Tax liability on the gift of (ungiven) objects
- Establishing a beneficial interest in property
- Tax and Private Client newsletter - Summer 2017
- How to handle the residence nil rate band
- Finance Bill 2017 - Dropped by Select Committee
- Residence Nil Rate Band (RNRB) - Additional points to remember
- Supreme Court unanimously allows the charities’ appeal in Ilott v The Blue Cross & Others
- Landlords discriminating against tenants under the ‘right to rent’ scheme
- Key points from the Spring Budget 2017
- Digital assets in wills
- Residence Nil Rate Band - Where are we?
- Non-dom reforms: April 2017
- Tax and Private Client newsletter - 2017
- Key points from the Autumn Statement 2016
- EU succession rules
- Lasting powers of attorney for health, care and financial decisions
- Problems with family contributions towards the purchase of a family home on divorce or separation
- Tax and Private Client newsletter - 2016
- Ten year inheritance dispute to be determined in UK Supreme Court
- Tax and Private Client newsletter - 2015
- Inheritance tax planning
- Tax and Private Client newsletter - 2014
- Tax and Private Client newsletter - 2013
- Do you know your domicile?
- Normal Expenditure out of Income Exemption
- Tax planning with property
- Tax and Private Client newsletter - Autumn 2012
- Changes to the Remittance Basis of taxation
- Budget Briefing 2012
- Is my trust protected if I get divorced?
- Tax and Private Client newsletter - Spring 2012
- Tax and Private Client newsletter - 2011
- Taxation of non-domiciled individuals
- The proposed statutory definition of tax residence
- Can you disclose your tax irregularities, if you are not a plumber?
- Budget Briefing 2011
- Making a Will - a matter of choice
- Lasting Powers of Attorney
- Spousal Bypass Trust
- Wills Questionnaire
Homes for Ukraine
In response to the number of refugees fleeing the conflict in Ukraine, the Department of Levelling Up, Housing and Communities (DLUHC) yesterday provided further details of their “Homes for Ukraine” programme. If you have a residential spare room or self-contained accommodation…
Cryptocurrencies – ownership issues involved in baking / mining new coins. A comment on Wang v Darby
Cryptocurrencies continue to permeate our financial systems (for example El Salvador now recognises Bitcoin as legal tender). Reports are that The Bank of England is looking to launch its own form of cryptocurrency – ‘Britcoin’. We have no doubt that…
Analysis of HMRC and HM Treasury’s Tax Administration and Maintenance Day – 30 November 2021
Following the Autumn Budget 2021, HM Treasury and HMRC published a collection of consultations, calls for evidence and other documents related to tax administration reforms and tax policy development on 30 November 2021. This article, published by Lexis Nexis on 30…
Can an ancillary dwelling qualify for CGT Private Residence Relief? (Roger Crippin v HMRC)
This article was first published by Lexis®PSL on 15 November 2021. Private Client analysis: This case involved an appeal against the denial by HMRC of private residence relief (PRR) from capital gains tax on the gain made on the sale of…
Residential Property Developers Tax – The full picture
The Autumn Budget provided much-needed clarity on the final shape of a new Residential Property Developers Tax (RPDT), set to come into force from 1 April 2022. This briefing continues from our previous article on RPDT which you can access…
A New ‘Residential Property Developer Tax’: What we know so far
The government has recently published draft legislation and guidance for a new tax, expected to be included in the 2021-2022 Finance Bill. Residential Property Developers Tax (RDPT) will be charged on the profits of companies carrying out ‘residential property development’ from…
STEP report reviews the social and economic benefits of trusts
This article was first published by Trusts & Estates Law & Tax Journal in September 2021. Trusts are often misunderstood in the UK with the perception that they are a tool to evade tax and that their use is limited to…
The Britney Spears case – What is a conservatorship and could it happen in the UK?
Britney Spears’s ongoing legal battle against her father for control of her own affairs has brought the pop star back into the headlines. Fans have rallied behind the singer with the hashtag #freebritney. As the court case continues, questions have…
Clitheroe v Bond [2020] – Testamentary capacity revisited?
The judgement in Clitheroe v Bond (2020) breathes new life into the Banks v Goodfellow test but also highlights the difficulty in the application of any defined test when it comes to matters of mental capacity. The case also highlights…