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Offshore tax evasion

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SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)

SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)

The following Private Client news provides comprehensive and up to date legal information on SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)

Private Client weekly highlights—22 July 2021

Private Client weekly highlights—22 July 2021

The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—22 July 2021

Taxpayers had no right to attend third party information notice application hearing (Kandore v HMRC)

Taxpayers had no right to attend third party information notice application hearing (Kandore v HMRC)

The following Private Client news provides comprehensive and up to date legal information on Taxpayers had no right to attend third party information notice application hearing (Kandore v HMRC)

Legislation Day: Draft clauses for Finance Bill 2022—Private Client analysis

Legislation Day: Draft clauses for Finance Bill 2022—Private Client analysis

The following Private Client news provides comprehensive and up to date legal information on Legislation Day: Draft clauses for Finance Bill 2022—Private Client analysis

Featured Private Client content

The Standard Provisions of the Society of Trust and Estate Practitioners (STEP)

The Standard Provisions of the Society of Trust and Estate Practitioners (STEP)

The Standard Provisions of the Society of Trust and Estate Practitioners (STEP)FORTHCOMING CHANGE: The Society of Trust and Estate Practitioners...

Trustees—duties

Trustees—duties

Trustees—dutiesNature of dutiesThe difference between a duty and a power is:•the performance of a duty is obligatory•powers are to a greater or lesser...

Creation of trusts—express trusts

Creation of trusts—express trusts

Creation of trusts—express trustsConstituents of a trustWhen drafting, keep in mind that the essentials of creating a validly constituted trust...

Trustees—appointment of trustees

Trustees—appointment of trustees

Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...

Practice notes

Capital gains tax issues on death

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 guide

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—beneficiaries

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?

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

Partial deed of revocation of lasting power of attorney

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

Deed of revocation of ordinary power of attorney

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 trustees

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 trusts

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 doctrine

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 accommodation

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 termination

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 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 interest

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 reliefs

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 uses

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 trusts

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-keeping

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 offences

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 trusts

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
Q&As

Where the beneficiaries of a discretionary trust are not named individually, but are identified by reason of belonging to a particular class or group, what are the trustee’s duties under regulations 44 and 45 of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017)?

Where the beneficiaries of a discretionary trust are not named individually, but are identified by reason of belonging to a particular class or group,...
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15th Jul
Q&As

Where an individual is named in a deed of appointment but only currently has a contingent interest in a flexible life interest trust, how should the trustees describe it and what beneficial ownership information should be disclosed via the Trusts Registration Service?

Where an individual is named in a deed of appointment but only currently has a contingent interest in a flexible life interest trust, how should the...
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15th Jul
Practice notes

Money Laundering Regulations 2017—impact on trustees

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—UWOs

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

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?

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 perspective

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 clients

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

Where there is a UK Will or lifetime trust that has (a) no tax (income tax, inheritance tax (IHT) or capital gains tax (CGT)) consequences, (b) no US connections, (c) UK resident trustees and beneficiaries, and (d) UK situated trust property, including a share portfolio with discretionary management, what (if anything) are the obligations of the trust in relation to the Trust Registration Service (TRS), the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS)?

Where there is a UK Will or lifetime trust that has (a) no tax (income tax, inheritance tax (IHT) or capital gains tax (CGT)) consequences, (b) no US...
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1st Jul
Practice notes

Automatic exchange of information—outline

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]

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 outline

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
tag iconIn-house
Practice notes

Automatic exchange of information—the Common Reporting Standard: a summary

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 client

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)—FAQs

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 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 Territories?

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
tag iconCOVID-19

Popular documents

Form of transfer of shares

Form of transfer of shares

Form of transfer of sharesThere are a number of circumstances in which shares in a company may be transferred, eg upon a sale of the shares, through the transmission of the shares by operation of law (eg upon the death or bankruptcy of a shareholder), by gift or upon the enforcement of a charge. For

Directors’ remuneration

Directors’ remuneration

Directors’ remunerationCompany directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a director or to reimbursement of expenses incurred in rendering such services. Power to pay directors remuneration for their

Fixtures and fittings

Fixtures and fittings

When transferring an interest in land, any fixtures form part of the land and are transferred with it, unless there is express provision to the contrary. Fittings (also known as chattels) do not form part of the land and will not be included unless it has been expressly agreed otherwise. Difficulty

Pre-action disclosure—the application

Pre-action disclosure—the application

Pre-action disclosure—the applicationThis Practice Note provides guidance on CPR 31.16 pre-action disclosure applications, where the applicant and respondent are likely to be parties to subsequent proceedings. It provides guidance on how to make such an application for disclosure before proceedings