Offshore tax evasion

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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
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
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
Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...
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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
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
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
Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...
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19th May

Most recent Offshore tax evasion content

Practice notes
Exchange of information on tax mattersIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At this time (referred to in...
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Produced in partnership with David Klass of Hunton Andrews Kurth 6th Sep
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 6th Sep
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 6th Sep
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 Sep
Practice notes
Money Laundering Regulations 2017—impact on trusteesBackground to Money Laundering Regulations 2017The Money Laundering, Terrorist Financing and...
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6th Sep
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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6th Sep
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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6th Sep
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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6th Sep
Practice notes
Offshore tax evaders—offshore penalties and other civil sanctionsThis Practice Note considers:•requirement to correct and failure to correct...
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Produced in partnership with Jason Collins of Pinsent Masons and Catherine Robins of Pinsent Masons 6th Sep
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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6th Sep
Practice notes
UK-Switzerland Tax Co-operation Agreement [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.On 6 October 2011, the...
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6th Sep
Practice notes
Requirement to correct offshore tax non-compliance [Archived]What is the requirement to correct?The legislation for the requirement to correct (RTC)...
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6th Sep
Practice notes
Crown Dependency Disclosure Facilities [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.In October 2013, the Isle of...
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6th Sep
Practice notes
Liechtenstein Disclosure Facility [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.The Liechtenstein Disclosure Facility...
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6th Sep
Practice notes
Offshore penalties, sanctions and criminal offences—outlineSTOP PRESS: The All-Party Parliamentary Group on Anti-Corruption & Responsible Tax, which...
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6th Sep
Practice notes
The beneficial ownership register of overseas entities that own UK property Corporate transparency is now viewed as an essential element in any...
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6th Sep
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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20th Aug
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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16th Aug
Practice notes
FATCA and UK TrustsThis Practice Note considers the application of the Foreign Account Tax Compliance Act (FATCA) to UK Trusts, as implemented in the...
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Produced in partnership with Jason Collins of Pinsent Masons and Catherine Robins of Pinsent Masons 16th Aug

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