Showing 25-36 of 1916 results

ATED late filing penalties: cause for celebration?

This article summarises the ATED rules and reviews a recent First-tier Tax Tribunal decision that clarifies HMRC’s ability to impose daily late filing penalties

17 November 2020

Domicile and Long-Term Residence: an early domicile conclusion can become an unwanted gift

The FTT decided it had authority to determine the taxpayer’s domicile status during an application for a closure notice and appeal against an information notice
18 June 2020

Is HMRC's new draft Charter an improvement?

HMRC’s new draft Charter has some encouraging additions but a few concerning omissions will hopefully be amended before it is finalised
09 April 2020

The UK Trusts Register – Where are we now?

HMRC have released the draft regulations implementing the 5th MLD changes to the UK Trusts Register. Our Tax Team examines the scope of these changes

27 July 2020

Avoiding addressing conflict in family business

Conflict in a family business can be extremely damaging. When does it arise and how can it be addressed?
20 February 2020

FAQs: UK immigration options and tax considerations for Hong Kong citizens

As a result of the uncertainties and unrest in Hong Kong, a significant number of Hong Kong citizens have been considering their options to emigrate
12 June 2020

Correcting historic tax liabilities

Although tax may be automatically deducted from wages, pensions and savings, the onus is on the taxpayer to self-assess and inform HMRC of anything which is untaxed or under-taxed
04 September 2019

Alternative Dispute Resolution: benefits and use during (and after) the COVID-19 crisis

The impact of COVID-19 on separating families and the delays in the courts, has highlighted the benefits of ADR. We look at ADR options and how they work

17 July 2020

Fisher v HMRC: The Upper-Tier Tribunal decision

The Upper-Tier Tribunal decision in Fisher v HMRC has clarified the scope of the Transfer of Assets Abroad code and the applicability of the motive defence
16 April 2020

Re. Baron Templeman of White Lackington (Deceased) - Scrabble and the Golden Rule

At a time when the number of people looking to make or update their Wills has increased dramatically, this case has brought the issue of testamentary capacity and the 'Golden Rule' into focus
29 May 2020

Important Inheritance Tax Changes for Trusts

We consider Inheritance Tax changes for Trusts in the 2020 Finance Bill and urgent restructuring which trustees and settlors may want to consider where they have excluded property trusts
09 July 2020

Trustee Exoneration Clauses and Pleading Dishonesty

In this article, we consider the Court of Appeal’s judgment in Sofer v SwissIndependent Trustees SA [2020] EWCA CIV 699

10 November 2020
1 2 3 4 5 6 7 ...