IR35 is tax legislation designed to combat tax avoidance by workers supplying services to clients via an intermediary. It was introduced in 2000. The rules apply where an individual provides services to a client through a Personal Services Company (PSC), and…
Tax and private client
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- 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  - 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
The recent High Court case of Lewis v Tamplin serves as a useful reminder to trustees and beneficiaries alike that beneficiaries have a right to receive documents relating to the trust and trustees cannot refuse disclosure lightly. Background to Lewis v Tamplin This…
Data has become the most valuable commodity of the digital era. In Europe, the value of the data commodity is thought to be around the €50 billion mark and projections suggest that this figure could rise to €111 billion by 2020. With such…
The latest edition of our Tax and Private Client newsletter covers employment law, property, family, immigration and more. …
The recent case of Martin v Williams concerned the right of a cohabitee to make a claim for financial provision from her partner’s estate. It serves as a useful reminder of the problems that can arise when a testator fails to…
Mutual wills used to be an attractive option to couples seeking peace of mind about how their combined estates would be distributed. The recent case of Legg and others v Burton and others demonstrates how restrictive mutual wills can be on the…
Arguably the most prominent case of 2017 in this field is the Supreme Court judgment in Ilott v Blue Cross & Others. The claim concerned an able-bodied adult child seeking maintenance from the estate of her estranged mother. Background to inheritance claims…
The case of Roberts v Fresco raised the question of whether the estate of a deceased spouse could bring a claim under the Inheritance (Provision for Family and Dependants) Act 1975. Background There has been long-standing authority for the principle that a claim…
Question My clients are the executors of the estate of a resident, non-domiciled (non-domiciled of origin but deemed domiciled) deceased whose estate was vast and spanned multiple jurisdictions. In 2008 and 2010, whilst undertaking tax planning in another European jurisdiction, the…
Many non-married couples may decide to purchase a property together and register both their names as legal owners on the title deeds. If they are contributing different amounts to the purchase price they may also want to record their contributions and…