Autumn Statement 2015 – summary of key points
The good news and the bad news. Gill Steel condenses the Autumn Statement 2015 into the key points for Private Client practitioners to take note of.
SDLT & Bare Trusts
As I explained in my earlier piece for LawSkills, (SDLT and Trustees: A Reminder which appeared on the website in August) the SDLT legislation distinguishes between bare trusts and settlements [...]
SDLT and Trustees: A Reminder
SDLT can be overlooked in trust situations. For example, an SDLT charge may arise where an appointment of land is made from an estate and a beneficiary pays money because their entitlement is [...]
How should non-residents own UK property?
If you are advising non-resident clients on buying a property here, you need to know what UK tax issues can arise. Many clients are surprised to hear they may have to pay UK tax, even if they do [...]
