Tax and private client
- Please select a briefing
- 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- The perils of an outdated will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
Why is it important to know your domicile? Domicile is a critical aspect in establishing the extent to which an individual is liable to UK taxation. Domicile, together with the concepts of residence and ordinary residence, is used to ascertain the…
Introduction This exemption applies where the taxpayer can show that a gift (transfer of value) meets all three of the following conditions: 1) It formed part of the transferor’s normal expenditure, 2) It was made out of income, and 3) It left the transferor…
Leading tax and legal experts agree that a family home should only form part of an inheritance tax planning exercise as a last resort. Wherever possible, it is usually preferable to look towards other asset classes when considering planning of…
Substantive changes have been proposed to the UK taxation of international individuals. This briefing note is designed to highlight the recent changes made and proposals afoot. Changes to the Remittance Basis of taxation On the 28th May 2012 HMRC issued an Information…
The main Budget highlights for 2012 are as follows: Personal Income Tax Income tax rates from 6 April 2012 remain unchanged. From 6 April 2013 the additional rate payable on income in excess of £150,000 will reduce to 45%. The additional rate…
Historically, wealthy clients have used trusts to protect family money from taxation and extravagance. Following a series of recent high profile divorce cases, clients are becoming equally anxious to protect their assets from financial claims made by a husband or…