Showing 97-108 of 166 results


To de(-envelope), or not to de(-envelope); that is the question

Numerous changes to the tax regime for residential properties have given headaches to those who hold property through corporate entities. This article explores the best way forward.
01 February 2016


Private Client Briefing - Winter 2015

This Private Client Briefing looks at the Residential Nil Rate Band, Non-Dom opportunities with UK trusts, financial settlements on divorce, the National Living wage and the perils of Deathbed Gifts.
08 December 2015

Are taxpayers safe? Can you rely on HMRC's guidance even when it is incorrect?

The High Court recently considered this question in relation to guidance published by HMRC in 2003 on the taxation of unapproved share options.
25 November 2015

GAAR’ - Are we there yet?

Little has been heard of the GAAR since 2013. To try and find out what, if anything, is happening with the GAAR, Burges Salmon submitted a Freedom of Information Act request.
24 November 2015

IHT protected trusts - High Court confirms limits

Assets situated outside the UK, and held in a trust set up by a non-UK domiciled settlor, do not attract the usual IHT charges applicable to trusts – the trust has excluded property status.
09 November 2015

Glyn v Revenue and Customs Commissioners [2015] UKUT 551(TCC)

The recent case of Glyn v Revenue and Customs Commissioners found that the First Tier Tribunal made errors of law in its judgment considering whether Mr Glyn became non-UK resident in 2005.
02 November 2015

Remittances of Loan Collateral – Take 2

On 4 August 2014 HMRC unexpectedly changed the way it treats loan arrangements for non-doms who use the remittance basis.
16 October 2015

Supreme Court rules in favour of ex-wives to re-open divorce proceedings

The Supreme Court has today decided that the cases of Sharland v Sharland and Gohil v Gohil (which were jointly heard by the Supreme Court in June 2015) should be re-examined by the High Court.
14 October 2015


The Remittance Basis FAQs

We have set out the Q&As arising from George Osborne’s Summer Budget announcement that “non-dom” status will end from 6 April 2017 here.
09 September 2015

Not a holiday from IHT

A recent IHT case concerned whether Business Property Relief for Inheritance Tax was available for a Mrs Green who had five self-catering holiday lets on the north Norfolk coast.
27 August 2015

The Residential Nil-Rate Band: Passing on the family home

27 August 2015

Your Will can be ignored say judges

This was one of the headlines following the latest, but perhaps not the last, judgment in the long running case of Ilott v Mitson.
28 July 2015

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