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In Brief

UK visa and tax considerations for those looking to move to the UK

When looking to move to the UK, what are the key visa and tax questions that individuals should consider?

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The Residence Nil Rate Band - a quick reminder....

The Residence Nil Rate Band (RNRB) was introduced in 2017 to provide an inheritance tax (IHT) exemption for one’s home - and the impact can be significant.

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Nudge Nudge Wink Wink - Pay some more

The period for responding to HMRC's “Helping Taxpayers Get Offshore Tax Right” consultation paper has closed. Could the UK take the radical step of moving the tax year end date?

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Charities: What to do with half a billion pounds?

In January 1928 Winston Churchill MP, then Chancellor of the Exchequer announced that an anonymous donor had given £500,000 on trust to reduce the National Debt. Ed Powles and Emma-Jane Weider consider the technical charity law issues involved.

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In Depth

Trusts: protection for trustees - thoughts and experiences in practice

At its most basic, a trustee owes a higher duty of care to look after someone else’s assets their own. A trustee acts personally, and if an individual, without the protection of any form of limited liability.

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Trusts: general extension of trustees' powers under section 57

Catherine Puglsey comments on the court's decision in Geers Cotterell v Ismay Beaumont [2020] EWHC 2234(Ch D) - Does it have a statutory power (TA 1925) to grant management and administration powers to trustees, unconnected with a specific transaction?

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The statutory residence test and Covid-19

Covid-19 has led to far-reaching restrictions on travel and the ability of individuals to move freely to and from the UK. For those reliant on spending a limited number of days in the UK to avoid becoming UK tax resident this could prove costly.

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Outline Guide to Residence and Domicile in the UK

Outline guide to Residence and Domicile in the UK

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