A non-resident trustee disposes of a UK residential property in the tax year 2017/18. The trust was settled by a UK domiciled settlor in 2002. How would any gains arising...
A parent and son each own a beneficial interest in a holiday home. The parent makes a cash gift to the son and the son subsequently uses this cash to buy a larger share...
A testator established a testamentary nil rate band discretionary trust constituted by a debt secured over the testator’s interest in a house. The terms of the...
A trust owns two US Limited Liability Companies (LLCs). The LLCs jointly own a Scottish limited partnership (SLP) which holds UK situs assets. The SLP is going to...
The following Tax practice note provides comprehensive and up to date legal information on Accelerated payment notices
An individual (not domiciled in the UK) makes a gift of UK property to an individual who is resident in the UK. The donor retains a benefit in that gift. The donor then...
The following Public Law practice note provides comprehensive and up to date legal information on An introduction to the Human Rights Act 1998
The following Tax practice note provides comprehensive and up to date legal information on Appealing an HMRC decision
The following Tax practice note provides comprehensive and up to date legal information on Appealing beyond the First-tier Tax Tribunal
The following Tax practice note provides comprehensive and up to date legal information on Appeals—options after the First-tier Tax Tribunal decision...
The following Share Incentives Q&A provides comprehensive and up to date legal information on Are there any disguised remuneration consequences of leaving shares to an...
The following Tax practice note provides comprehensive and up to date legal information on Attribution of gains to participators in non-UK companies
The following Private Client practice note provides comprehensive and up to date legal information on Automatic exchange of information—outline
The following Tax practice note provides comprehensive and up to date legal information on Automatic exchange of information—the Common Reporting Standard: a summary...
The following Private Client practice note provides comprehensive and up to date legal information on Beneficial ownership registers—private clients and trusts...
The following Tax practice note provides comprehensive and up to date legal information on Calculating the penalty for inaccuracies—behaviour of the taxpayer...
The following Tax practice note provides comprehensive and up to date legal information on Calculating the penalty for inaccuracies—potential lost revenue...
The following Corporate Crime practice note provides comprehensive and up to date legal information on Civil tax fraud investigations—Code of Practice 9...
The following Tax practice note provides comprehensive and up to date legal information on Confidentiality and privacy in tax cases
The following Public Law practice note provides comprehensive and up to date legal information on Convention rights
The following Tax Q&A provides comprehensive and up to date legal information on Coronavirus (COVID-19)—what is the potential impact on transfer pricing?...
The following Corporate Crime practice note provides comprehensive and up to date legal information on Criminal Finances Act 2017—progress through Parliament [Archived]...
The following Private Client practice note provides comprehensive and up to date legal information on Crown Dependency Disclosure Facilities [Archived]...
The following Public Law practice note provides comprehensive and up to date legal information on Dealing with a human rights challenge
The following Tax practice note provides comprehensive and up to date legal information on Direct recovery of tax debts (DRD)
The following Tax practice note provides comprehensive and up to date legal information on Directive for administrative cooperation in the field of taxation (DAC)—FAQs...
