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Briefings

  • De-enveloping – Real Estate Aspects

    The government has been trying to discourage the purchase and holding of UK residential property by non-UK using a company structure - historically for privacy reasons or to manage their exposure to UK inheritance tax (IHT).

    Posted by Sarah Conway on
  • Update on the proposals to reform the taxation of non UK domiciliaries

    The 2015 “Summer Budget” announced fundamental changes to the taxation of non-UK domiciliaries affecting UK resident but non-UK domiciliaries and trusts or individuals owning UK residential property through an offshore company or other opaque vehicle.

    Posted by Emma-Jane Weider on
  • Reforms to the Taxation of UK Residential Property

    The 2015 “Summer Budget” (8 July 2015) heralded the announcement of fundamental changes to the taxation of non-UK domiciliaries with effect from 6 April 2017.

    Posted by Clare Maurice on
  • Holding Structures for UK Residential Property

    Over recent years there have been a number of changes to the rules on the taxation of UK residential property and in July 2015, a further announcement was made which will affect the use of corporate holding structures.

    Posted by Sarah Conway on
  • COLP Forum - September 2015

    On 29 September 2015, a forum for Compliance Officers for Legal Practice (COLPs) took place at Maurice Turnor Gardner LLP's office to examine the cyber security threats facing the legal services industry and the action firms should be taking to respond.

    Posted by Corinne Staves on
  • Reform of the taxation of non-UK domiciliaries

    The 2015 Summer Budget announced fundamental changes to the taxation of non-UK domiciliaries. The new rules will take effect from April 2017. The recently published consultation paper explains the proposals in greater, but not yet final, detail.

    Posted by Clare Maurice on
  • Changes to taxation and property announced in the budget

    The UK Chancellor, George Osborne, delivered the first all-Conservative Budget in almost 20 years on 8 July.

    Posted by Arabella Murphy on
  • COLP Forum - September 2014

    On Tuesday 23 September 2014 representatives of a number of law firms met at the offices of MTG to discuss various issues affecting the Compliance Office for Legal Practice (COLP).

    Posted by Corinne Staves on
  • Leaving the UK - are you still tax resident?

    You may think you have successfully relinquished your UK tax residence but if you continue to spend time here, or have other connections, you should take advice to ensure that the number of days you spend in the UK doesn't shake your UK tax residence.

    Posted by Fiona Poole on
  • Spending time in the UK - are you tax resident?

    The UK’s statutory residence test was introduced in April 2013. Gone are the days of relying on spending an average of 90 days a tax year in the UK to avoid UK tax residence, but surprisingly this is still many people’s (mis)understanding.

    Posted by Fiona Poole on