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Practice notes
IHT—quick succession reliefQuick succession relief (QSR), which is not to be confused with taper relief, applies to a transfer of value which attracts...
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Produced in partnership with Katya Vagner of PwC 19th May
Practice notes
Private Client—Luxembourg—Q&A guideTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or...
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Produced in partnership with Eric Fort of Arendt & Medernach 19th May
Practice notes
Creation of trusts—beneficiariesWho may be beneficiariesEvery person who would be capable of owning property if of full age and sound mind may be a...
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19th May
Practice notes
CGT—reliefsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...
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19th May
Practice notes
Beddoe applicationsWhen trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 19th May
Precedents
This partial deed of revocation is made on [date] by [donor] of [address].1I granted a Lasting Power of Attorney for [Financial Decisions/Health and...
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19th May
Practice notes
Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...
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19th May
Q&As
At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...
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19th May
Practice notes
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September 2017,...
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19th May
Q&As
Can a life tenant in a Will bring a life interest to an end by choosing to end it themselves or does it only expire on death?Life tenantsA life...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 19th May
Practice notes
Capacity to litigateOn the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without...
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19th May
Practice notes
Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
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19th May
Practice notes
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
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19th May
Precedents
This Deed is made on [date]Parties1[insert name] of [insert address] and [insert name] of [insert address] (the Retiring Trustees) and2[insert name]...
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19th May
Practice notes
Cayman Islands STAR trusts—common usesThis Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman...
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Produced in partnership with Mourant Ozannes and Carey Olsen 19th May
Practice notes
Discretionary trusts—ScotlandWhat is a discretionary trust?A discretionary trust or discretionary settlement is an arrangement created when an...
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Produced in partnership with Peter Murrin of Turcan Connell 19th May

Most recent Individuals leaving the UK content

Practice notes
Glossary of UK trust and taxation law terms for international clientsAAdministrationThe process starting on the date of the deceased's death and...
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1st Jul
Practice notes
UK employment tax issues for cross-border employmentGiven the ever increasing global mobility of employees, employers could be regularly required to...
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Produced in partnership with Darren Oswick of Simmons & Simmons 30th Jun
Practice notes
Temporary non-residence—post 5 April 2013 departuresTemporary non-residence—statutory anti-avoidance ruleThe statutory test for non-residence includes...
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Produced in partnership with Stephen Parnham 14th Jun
Practice notes
Residence of individuals Q&AsThis Practice Note brings together Q&As on the residence of individuals, including residence for the purposes of the...
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10th Jun
Q&As
Will a UK citizen who has not been resident or domiciled in the UK for over ten years fall under the non-domicile rules for inheritance tax (IHT)...
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6th Jun
Practice notes
Internationally mobile employees with securities optionsIntroductionThis Practice Note discusses the taxation of internationally mobile employees and...
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Produced in partnership with Jeremy Edwards of Baker McKenzie and Gill Murdoch 5th Jun
Practice notes
Internationally mobile employees with employment-related securitiesIntroductionThis Practice Note discusses the taxation of internationally mobile...
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Produced in partnership with Jeremy Edwards of Baker McKenzie and Gill Murdoch 5th Jun
Practice notes
Residence—issues on leaving the UK after 5 April 2013This Practice Note deals with the application of the residence rules to people leaving the UK...
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5th Jun
Practice notes
Types of overseas pension schemesThere are different categories of overseas pension schemes, with various layers of requirements. These...
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Produced in partnership with Stephenson Harwood and Fraser Sparks of PwC 5th Jun
Q&As
Will days that an individual is forced to spend in the UK because of travel restrictions fall within the ‘exceptional circumstances’ exception under...
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5th Jun
Practice notes
International pension transfersCORONAVIRUS (COVID-19) UPDATE: Through Pension Schemes Newsletter 128 and Pension Schemes Newsletter 121, HMRC...
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Produced in partnership with Sean McNulty of Blake Morgan 5th Jun
Practice notes
Internationally mobile employees and securities options (pre-6 April 2015) [Archived]ARCHIVED: This Practice Note has been archived and is not...
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5th Jun
Practice notes
Qualifying Recognised Overseas Pension Schemes (QROPS)Why use a QROPS?In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are...
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Produced in partnership with Sean McNulty of Blake Morgan 5th Jun
Practice notes
Application of split year treatment to component income and gains after 5 April 2013Residence usually refers to the individual's tax status on a year...
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5th Jun
Practice notes
Pre-departure planningThis Practice Note explains some of the tax traps and opportunities for people leaving the UK. It is an outline, and specific...
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5th Jun
Practice notes
Internationally mobile employees and employment-related securities (pre-6 April 2015) [Archived]ARCHIVED: This Practice Note has been archived and is...
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5th Jun
Practice notes
Tax implications of temporary non-residence before 6 April 2013 [Archived]ARCHIVED: This Practice Note has been archived and is not...
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5th Jun

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