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Consultation response on increasing the NMPA—key aspects and implications for pension schemes

The following Family news provides comprehensive and up to date legal information on Consultation response on increasing the NMPA—key aspects and implications for pension schemes

Private Client weekly highlights—29 July 2021

The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—29 July 2021

US-UK tax treaty still recognises residents as Europeans

The following Private Client news provides comprehensive and up to date legal information on US-UK tax treaty still recognises residents as Europeans

Order authorising the sale of a minor’s property (Re Shanavazi)

The following Family news provides comprehensive and up to date legal information on Order authorising the sale of a minor’s property (Re Shanavazi)

Featured Private Client content

Notaries and notarisation—notarisation

Notaries and notarisation—notarisationThe principles of the notarial act are that it is:•an act of the notary and not of the parties named in the...

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...

UK tax liability

UK tax liabilityThis Practice Note briefly summarises the main UK taxes which may apply to UK resident individuals, including income tax, capital...

Trust disputes—action for breach of trust

Trust disputes—action for breach of trustBreach of trustBeneficiaries may consider proceedings either to restore a trust fund or obtain compensation...

Practice notes

IHT—quick succession relief

IHT—quick succession reliefQuick succession relief (QSR), which is not to be confused with taper relief, applies to a transfer of value which attracts...

Produced in partnership with Katya Vagner of PwC 19th May

Practice notes

Liferent trusts—Scotland

Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...

Produced in partnership with Peter Murrin of Turcan Connell 19th May

Scottish Law

Practice notes

Taxation of age 18–25 trusts—IHT

Taxation of age 18–25 trusts—IHTThe special category of age 18–25 trusts was introduced by Finance Act 2006 (FA 2006) to offer some compensation for...

Produced in partnership with Paul Davies of Clarke Willmott 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...

Produced in partnership with Eric Fort of Arendt & Medernach 19th May

Practice notes

CGT—reliefs

CGT—reliefsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...

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?

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...

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...

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,...

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?

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...

Produced in partnership with Lynne Counsell of 9 Stone Buildings 19th May

Practice notes

Capacity to litigate

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...

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...

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...

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,...

19th May

Practice notes

Statutory Wills—Court of Protection applications

Statutory Wills—Court of Protection applicationsWhat is a statutory Will?Where a person is incapable of making a valid Will for themselves, the Court...

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...

Produced in partnership with Mourant Ozannes and Carey Olsen 19th May

Practice notes

Discretionary trusts—Scotland

Discretionary trusts—ScotlandWhat is a discretionary trust?A discretionary trust or discretionary settlement is an arrangement created when an...

Produced in partnership with Peter Murrin of Turcan Connell 19th May

Scottish Law

Most recent Residence of individuals content

Q&As

With reference to the criteria for split year treatment under Case 4 set out in paragraph 47 of Part 3 of Schedule 45 to the Finance Act 2013, can a taxpayer satisfy the 'only home' test if they have homes both in the UK and abroad, and at some point in the tax year, they cease to have any home overseas?

With reference to the criteria for split year treatment under Case 4 set out in paragraph 47 of Part 3 of Schedule 45 to the Finance Act 2013, can a...

1st Aug

Q&As

Coronavirus (COVID-19)—what are the potential tax consequences of working remotely, including cross-border employment tax issues?

Coronavirus (COVID-19)—what are the potential tax consequences of working remotely, including cross-border employment tax issues?As a result of...

Produced in partnership with Laura Allwright of Simmons & Simmons and Darren Oswick of Simmons & Simmons 1st Aug

COVID-19

Q&As

Can an individual who owns UK residential property, but is resident outside the UK for several years, claim principal private residence relief? What are the eligibility criteria for overseas workday relief?

Can an individual who owns UK residential property, but is resident outside the UK for several years, claim principal private residence relief? What...

1st Aug

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 the statutory residence test?

Will days that an individual is forced to spend in the UK because of travel restrictions fall within the ‘exceptional circumstances’ exception under...

1st Aug

COVID-19

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 living for the time being in the country to which he/she has been sent?

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...

31st Jul

Practice notes

Residence before 6 April 2013—application of rules to individuals leaving the UK [Archived]

Residence before 6 April 2013—application of rules to individuals leaving the UK [Archived]ARCHIVED: This Practice Note has been archived and is not...

Produced in partnership with Tolley Guidance 31st Jul

Practice notes

Statutory residence test—split year treatment

Statutory residence test—split year treatmentThe UK’s first formal tax residency test for individuals known as the statutory residence test or SRT...

Produced in partnership with Lisa Spearman of Mercer & Hole 31st Jul

Practice notes

Tax implications of ordinary residence before 6 April 2013 [Archived]

Tax implications of ordinary residence before 6 April 2013 [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.Until 5...

Produced in partnership with Tolley Guidance 31st Jul

Practice notes

The statutory residence test—key concepts and definitions

The statutory residence test—key concepts and definitionsSince 6 April 2013, the statutory residence test (SRT) is the test used to determine if an...

Produced in partnership with Lisa Spearman of Mercer and Hole and Emma Loveday of Wedlake Bell LLP 31st Jul

Practice notes

Statutory residence test—working full-time or sufficient hours

Statutory residence test—working full-time or sufficient hoursThere are a number of circumstances during the application of the statutory residence...

Produced in partnership with Emma Loveday and Wedlake Bell 31st Jul

Practice notes

The structure of the statutory residence test

The structure of the statutory residence testThe UK’s first formal tax residency test for individuals known as the statutory residence test (SRT) took...

Produced in partnership with Lisa Spearman of Mercer and Hole and Emma Loveday of Wedlake Bell LLP 31st Jul

Practice notes

Abolition of ordinary residence from 6 April 2013 and transitional rules to 5 April 2016 [Archived]

Abolition of ordinary residence from 6 April 2013 and transitional rules to 5 April 2016 [Archived]ARCHIVED: This Practice Note has been archived and...

Produced in partnership with Tolley Guidance 31st Jul

Practice notes

Residence before 6 April 2013—meaning of short-term or habitual visitors and longer-term visitors [Archived]

Residence before 6 April 2013—meaning of short-term or habitual visitors and longer-term visitors [Archived]ARCHIVED: This Practice Note has been...

Produced in partnership with Tolley Guidance 31st Jul

Practice notes

Residence after 5 April 2013

Residence after 5 April 2013The concepts of residence and domicile (including deemed domicile) are used to establish the extent of an individual's...

31st Jul

Practice notes

Residence of individuals Q&As

Residence of individuals Q&AsThis Practice Note brings together Q&As on the residence of individuals, including residence for the purposes of the...

31st 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...

31st Jul

Practice notes

Ordinary residence before 6 April 2013 [Archived]

Ordinary residence before 6 April 2013 [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note was...

Produced in partnership with Simon Goldring (Solicitor/ADIT/CTA/ATT (Fellow) TEP) and Ben Harle (Solicitor) of Trowers & Hamlins LLP 31st Jul

Practice notes

Introductory guide to residence and domicile for UK tax purposes

Introductory guide to residence and domicile for UK tax purposesThe concepts of residence and domicile are used to establish the extent of an...

31st Jul

Practice notes

Tax implications of temporary non-residence before 6 April 2013 [Archived]

Tax implications of temporary non-residence before 6 April 2013 [Archived]ARCHIVED: This Practice Note has been archived and is not...

31st Jul

Practice notes

Residence before 6 April 2013—application of rules to individuals coming to the UK [Archived]

Residence before 6 April 2013—application of rules to individuals coming to the UK [Archived]ARCHIVED: This Practice Note has been archived and is not...

Produced in partnership with Tolley Guidance 31st Jul

Residence of individuals

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Latest Private Client News

Consultation response on increasing the NMPA—key aspects and implications for pension schemes

Private Client weekly highlights—29 July 2021

US-UK tax treaty still recognises residents as Europeans

Order authorising the sale of a minor’s property (Re Shanavazi)

Featured Private Client content

Notaries and notarisation—notarisation

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

UK tax liability

Trust disputes—action for breach of trust

Most recent Residence of individuals content

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The commercialisation of sport

Arbitration agreements—definition, purpose and interpretation

Perverting the course of justice

Proprietary estoppel

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