News
Usufructs and UK Stamp Duty Land Tax
Usufructs are a common form of ownership in France, Spain, Italy, Germany and other civil law countries. They allow a person to occupy a property and receive income, usually for their… Read more →
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News
STEP Journal Issue 3: ‘Freedom or Family?’
In this article for STEP Journal (Vol 31 Issue 3) Andrew McIntyre asses the impact of changes in French and German Law that may limit UK and US clients’ ability… Read more →
News
Don’t Mention the Law: Changes to German and French Succession
Germany and France have always restricted how assets can pass on death, requiring them to be left to specific family members. Following the introduction of the EU Succession Regulation in… Read more →
News
Surprise Taxes on Assets Abroad
Clients from the UK with assets abroad may be surprised to learn that planning recommended by advisers in the country where they have an asset has caused taxes in the… Read more →
News
Potential UK Taxes on Gifts in France, Italy or Spain
Speed read:This article discusses gifts which oblige the recipient to leave the asset to another person on their own death. Those with these arrangements should seek UK advice, if the… Read more →
Globally Speaking
An Update Regarding Digital Assets
Market crashes, bankruptcy filings, government reforms and lawsuits on the blockchain: the world of digital assets seems to change faster each day. Its relationship with the UK tax system is… Read more →
Globally Speaking
HMRC Campaign Regarding Property Holding Companies
This month, HMRC will start a campaign targeting foreign companies holding UK properties. This follows HMRC saying that it has reviewed the public Land Registry records and other sources, to… Read more →
News
eprivateclient: What happens if IHT is owed on digital assets but the family has no access?
Associate Andrew McIntyre has explored the issue if inheritance tax is owed on digital assets but the family has no access to them in his recent article published in eprivateclient.… Read more →
News
Relevant Debts, Collateral and the Remittance Basis
In 2021, HMRC changed how they would treat the foreign income or gains of a UK resident remittance basis taxpayer when used as collateral for a relevant debt that is… Read more →
News
Quelle Surprise! Potential UK Taxes for French Property Owners
Legend has it that the two ends of the Channel Tunnel were 50mm apart when the French and English engineers met in the middle. For some, that reinforces the notion… Read more →
News
The non-resident stamp duty land tax surcharge
Partner Matthew Braithwaite and Associate Andrew McIntyre discuss the non-resident stamp duty land tax surcharge and how the test for this must not be confused with the statutory residence test… Read more →
News
Landing Gear: a Toolkit for Landed Estates
Head of Private Client Group Camilla Wallace and Associate Andrew McIntyre have written about the complexities of owning or inheriting a landed estate, and the various funding options to be… Read more →
Globally Speaking
Annual Residential Property Tax Update
In this article for Globally Speaking, we take a look at recent trends regarding the UK’s annual property company tax, ATED. What is ATED? ATED, or to give it its… Read more →
Globally Speaking
Speculate to Accumulate: Rumours of Tax Rises and Reforms
Having quietened down since last year’s Autumn Budget was cancelled, the rumour mill regarding potential tax changes is experiencing a revival as we head towards the next Budget on 3… Read more →
News
Tax Changes for Purchasers of UK Property
There have been several recent developments regarding the tax payable when UK property is purchased: Stamp Duty Land Tax, commonly referred to as SDLT. SDLT Holiday For residential properties, the… Read more →
Globally Speaking
Budget 2020 Update
On 11 March 2020, Chancellor, Rishi Sunak’s first Budget, and the first following the United Kingdom’s departure from the UK, contained two tax announcements of particular interest to foreign investors… Read more →
Bulletins
Corb Your Enthusiasm Part 2 – Labour Manifesto Pledges Affecting Property Investors
In this follow up article (pre-election Part 1 here), we take a look at some of the measures in Labour’s recent manifesto affecting property investors. A comparison of the Labour, the… Read more →
Globally Speaking
‘Corb Your Enthusiasm’: Potential Reforms Under the Labour Government
In this instalment of Globally Speaking, we look at some of the reforms that could ensue if Labour Party under the leadership of Jeremy Corbyn were to enter into power… Read more →
News
Is it closing time for business property relief?
The article was originally published by ePrivateClient on 21/01/2019. Inheritance Tax (IHT) looks set to change. Last year, Philip Hammond commissioned a review by the Office of Tax Simplification (OTS)… Read more →
News
Relief for Business assets – is change around the corner?
Inheritance tax (“IHT”) is set to change. Earlier this year, Philip Hammond commissioned a review by the Office of Tax Simplification into three aspects of Britain’s so-called “most hated” tax,… Read more →
News
Andrew McIntyre responds to a readers’ question on a complex probate issue for Choice Magazine
Q: My wife is a beneficiary of the Will of someone who died in February 2009. One of the other beneficiaries predeceased this person and no clause was inserted in… Read more →
News
“Can you alter a joint Will?” – Caroline Miller and Andrew McIntyre respond for Choice Magazine
Partner, Caroline Miller, and Solicitor, Andrew McIntyre, have responded to a reader’s question for Choice Magazine. Responding to a complex issue surrounding joint Wills, Caroline and Andrew wrote, “claims [under… Read more →