Tax

Escaping the net of residence and domicile to avoid the payment of income tax and capital gains tax is not new but in every case the facts will be long and detailed to decide whether this [...]

Since 2015, UK capital gains tax (‘CGT’) now extends to non-residents, if they dispose of UK situated residential property. This may not itself be a problem for non-residents who invest into the [...]

For those administering estates over the last 20, or so, years, it no longer comes as a surprise to be contacted by, say, the registrars for Lloyds Group or the Royal Bank of Scotland, and to be [...]

Mr Graves had offshore investments in the Channel Islands, but had not declared any income in relation to offshore investments. HMRC found out about these investments and made assessments under [...]

The Tolley’s Taxwise series has helped many a student of tax pass their exams. However practitioners will be missing a trick not to have to hand a copy of Volume II which provides a practical [...]

Many farms operate through some interaction with “barter” which is an “exchange of goods and services”. Such practices can have a negative impact when claiming the inheritance tax reliefs of [...]

The deadline for submissions to the Office for Tax Simplification is Friday 8 June 2018 at 11.45pm and Peter Nellist, along with many others, has submitted his feedback on the proposals for a [...]

The major changes introduced in Andalusia at the beginning of 2018 for the calculation of Spanish Succession Tax (SST) liability are of note generally when dealing with estate planning and [...]

HMRC has announced that this Spring it will consult on a new approach to the taxation of trusts. It wants to simplify the taxation of trusts. Whilst welcome - why? Perhaps the clue is in the [...]

French taxpayers will have to familiarise themselves with the new French income tax collection system which is to start on 1st Jan 2019. France is one of the last European countries which has [...]