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Practice notes
Creation of trusts—express trustsConstituents of a trustWhen drafting, keep in mind that the essentials of creating a validly constituted trust...
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19th May
Practice notes
Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...
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Produced in partnership with Peter Murrin of Turcan Connell 19th May
Practice notes
Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...
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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—giftsA gift of an asset is a disposal for capital gains tax (CGT) purposes. It can, therefore, trigger a CGT charge on the gain deemed to have...
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Produced in partnership with Laura Poots (Barrister) of Pump Court Tax Chambers 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
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
Creation of trusts—blind trustsWhat is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 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
Practice notes
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
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19th May
Practice notes
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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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
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
Practice notes
Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
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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

Most recent Non-resident individuals 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
Q&As
What are the UK tax implications for a UK employer when it employs a non-UK resident employee who works entirely in another country?Generally, an...
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23rd Jun
Q&As
Is an employee of a UK employer liable to UK National Insurance contributions if the employee works solely from abroad and is not liable to UK income...
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Produced in partnership with Denis Edwards of Normanton Chambers 23rd 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
Practice notes
CGT—PPR relief for UK residents with overseas dwellings and non-UK residents with UK dwellingsPrincipal private residence relief (PPR relief) exempts...
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Produced in partnership with Alison Cartin of Taylor Wessing LLP 7th Jun
Q&As
Is there a special rule which means that a British ambassador is deemed to be resident and/or domiciled in the UK for tax purposes, even if he/she is...
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7th 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
Q&As
When are trustees of a bare trust obliged to account for tax on income they receive where the beneficiary of the bare trust is an adult resident...
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5th Jun
Q&As
If a non-UK resident individual invests in an EIS qualifying company in the UK, would any subsequent disposal by him, made while a non-UK resident, be...
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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
Introductory guide to UK tax for non-resident individualsThis Practice Note briefly summarises the main UK taxes which may apply to non-UK resident...
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5th Jun
Practice notes
Non-resident non-domiciliaries—income tax and capital gains tax issuesThe Practice Note deals with the income tax and capital gains tax (CGT) issues...
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Produced in partnership with Emma Pearce of Pump Court Tax Chambers 5th Jun
Practice notes
Non-residents and tax on chargeable gains from 6 April 2019—gains and UK immovable propertyBackgroundOn 6 July 2018, the government published draft...
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5th Jun
Practice notes
Introductory guide to residence and domicile for UK tax purposesThe concepts of residence and domicile are used to establish the extent of an...
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5th Jun
Practice notes
Non-resident non-domiciliaries wishing to benefit UK residentsOverseas clients (ie non-UK resident and non-UK domiciled) may wish to benefit...
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Produced in partnership with Emma Pearce of Pump Court Tax Chambers 5th Jun
Practice notes
Non-resident non-domiciliaries—inheritance tax implications of owning assets in the UKGenerally, where an overseas client owns an asset in the UK,...
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Produced in partnership with Emma Pearce of Pump Court Tax Chambers and Laura Poots of Pump Court Tax Chambers 5th Jun
Precedents
Residence for tax purposes—client guideKey points•the concept of residence is used to establish the extent of an individual's liability to UK income...
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5th Jun

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