Offshore tax evasion

View Private Client by content type:

Latest Private Client News

Featured Private Client content

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...
Read More >
19th May
Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
Read More >
19th May
Practice notes
Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...
Read More >
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...
Read More >
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...
Read More >
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,...
Read More >
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...
Read More >
19th May
Practice notes
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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,...
Read More >
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...
Read More >
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...
Read More >
19th May

Most recent Offshore tax evasion content

Practice notes
Worldwide Disclosure FacilityFollowing the closure of the Liechtenstein Disclosure Facility and the Crown Dependency Disclosure Facilities at the end...
Read More >
16th Aug
Practice notes
Offshore disclosure facilities—outlineSince 2007, HMRC has offered a series of disclosure facilities to individuals with offshore investments. These...
Read More >
16th Aug
Practice notes
The OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAATM)This Practice Note provides an introduction to the...
Read More >
15th Aug
Practice notes
Tax Information Exchange AgreementsThis Practice Note provides a brief introduction to Tax Information Exchange Agreements (TIEAs). For a general...
Read More >
15th Aug
Practice notes
Automatic exchange of information—the Common Reporting Standard: a summaryIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December...
Read More >
Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 15th Aug
Practice notes
US: FATCA—foreign financial institutions (FFIs)IP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At this time...
Read More >
Produced in partnership with John Narducci (Partner) and Stephen C Lessard (Associate) of Orrick, Herrington & Sutcliffe LLP 15th Aug
Practice notes
UK Crown Dependency/Overseas Territory Agreements (CDOT)—FAQs [Archived]ARCHIVED: This archived Practice Note provides information on the agreements...
Read More >
Produced in partnership with Ali Kazimi of Hansuke 15th Aug
Practice notes
Unexplained Wealth Orders—UWOsThe unexplained wealth order (UWO)The Criminal Finances Act 2017 (CFA 2017) created new investigatory powers in the form...
Read More >
Produced in partnership with Leon Kazakos QC of 2 Hare Court 11th Aug
Practice notes
Economic substance legislation in the Crown Dependencies and Overseas Territories—summarySTOP PRESS: The OECD Forum on Harmful Tax Practices (FHTP)...
Read More >
31st Jul
Practice notes
US: FATCA—tax credits and excluded obligations The Foreign Account Tax Compliance Act (FATCA) has three core elements:•enhanced due diligence•broader...
Read More >
Produced in partnership with John Narducci (Partner) and Stephen C Lessard (Associate) of Orrick, Herrington & Sutcliffe LLP 31st Jul
Practice notes
US: Non-financial foreign entities (NFFEs) and FATCA agreementsThe Foreign Account Tax Compliance Act (FATCA) has three core elements:•enhanced due...
Read More >
Produced in partnership with Orrick, Herrington & Sutcliffe 31st Jul

Popular documents