Offshore tax evasion

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Practice notes
Capital gains tax issues on deathSTOP PRESS: The Office of Tax Simplification published its first report on the review of capital gains tax (CGT) on...
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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
Q&As
When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?This Q&A explains when it is...
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Produced in partnership with Emma Holland of Stewarts Law 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
Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
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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
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
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
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
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
Practice notes
Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...
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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
Beneficial ownership registers—private clients and trustsCORONAVIRUS (COVID-19): Certain aspects of the PSC regime are affected by temporary measures...
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19th May

Most recent Offshore tax evasion content

Practice notes
Trusts—disclosure of beneficial ownership information via the Trust Registration Service (TRS) and record-keepingMoney Laundering Regulations 2017 and...
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23rd Jul
Practice notes
Offshore tax evaders—criminal offencesBackground to the strict liability offences for offshore tax evadersThe government’s strategy for tackling...
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Produced in partnership with Nicholas Griffin QC and Tom Broomfield of QEB Hollis Whiteman 21st Jul
Practice notes
Beneficial ownership registers—private clients and trustsCORONAVIRUS (COVID-19): Certain aspects of the PSC regime are affected by temporary measures...
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15th Jul
Practice notes
Money Laundering Regulations 2017—impact on trusteesBackground to Money Laundering Regulations 2017The Money Laundering, Terrorist Financing and...
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15th Jul
Practice notes
Unexplained Wealth Orders—UWOsThe unexplained wealth order (UWO)The Criminal Finances Act 2017 (CFA 2017) created new investigatory powers in the form...
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Produced in partnership with Leon Kazakos QC of 2 Hare Court 9th Jul
Practice notes
Money Laundering Directive 4 (MLD4)—essentials MLD4, MLD5 and related EU measuresThe Fourth Money Laundering Directive (EU) 2015/849 (MLD4) was...
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7th Jul
Q&As
What is the EU Directive on criminalising money laundering?Directive on criminalising money launderingOn 12 November 2018, the Directive (EU)...
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7th Jul
Practice notes
The risks of cryptoassets from a financial crime, money laundering and terrorist financing perspectiveWhat are cryptoassets?One of the hurdles in...
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7th Jul
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
Automatic exchange of information—outlineSTOP PRESS: The government has enacted amending regulations that significantly restrict the scope of the UK’s...
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1st Jul
Practice notes
UK Crown Dependency/Overseas Territory Agreements (CDOT)—FAQs [Archived]ARCHIVED: This archived Practice Note provides information on the agreements...
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Produced in partnership with Ali Kazimi of Hansuke 1st Jul
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 1st Jul
Practice notes
Automatic exchange of information—the Common Reporting Standard: a summaryIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 1st Jul
Practice notes
FATCA and private clientThis Practice Note provides an introduction to the Foreign Account Tax Compliance Act (FATCA) for private client practitioners...
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30th Jun
Practice notes
Directive for administrative cooperation in the field of taxation (DAC)—FAQsWhat is the directive for administrative cooperation (DAC)?In 2011, the...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 22nd Jun
Q&As
What are the UK’s automatic exchange of information obligations with Guernsey?What are the UK’s automatic exchange of information obligations with...
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6th Jun
Q&As
What are the implications of the coronavirus (COVID-19) pandemic on the economic substance regimes of the Crown Dependencies and Overseas...
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5th Jun

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