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In Brief

Property’s ‘foreign buyer surcharge’ is looming

The much despised stamp duty charges are about to make things worse for 'foreign' buyers and owners of UK property.

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Here are the myths of anti-money laundering rules

Anti-money laundering due diligence requirements are stringent enough - there is no need for extra hoops for HNWs and their lawyers to jump through.

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What Fortnite taught me about the laws of gifting

An unlikely legal argument ensues when lawyer Catherine Pugsley attempts to take her teenage son's phone away.

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How the ‘unknown unknowns’ terrorise tax

The enormous uncertainty around a new regime that may incur severe penalties to HNWs is baffling advisers and clients alike.

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In Depth

Generosity Per Square Foot

Over 120,000 gifts were made from more than 36,000 estates in the UK last year, with charities receiving legacy income of more than £2.8 billion – the highest figure on record say Claire Weeks and Sophie Wettern.

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The best of both worlds

Eesha Arora and Sophie Wettern examine the risks of settlor’s reserved powers, and recent changes to this area of law.

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Can your child bring you into the tax net? Perhaps, perhaps, perhaps.

It might also be necessary for the parents to get their own affairs in order and ensure that their child’s presence in the UK does not make them inadvertently UK resident.

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Requirement to Correct

The Requirement to Correct (RTC) provisions require taxpayers with outstanding UK tax liabilities existing at 5 April 2017 relating to offshore interests, to come forward to correct their filing and tax position before 30 September 2018.

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