News
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
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
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
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 →
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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 →
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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 →
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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 →
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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
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
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
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
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 →
Globally Speaking
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
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
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 →
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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
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 →
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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 →