In depth

Untangling the Chain - by Claire Roberts

Claire Roberts considers the duties of investment managers when they invest on behalf of a trustee client and explains their responsibilities.

Posted by Claire Weeks on 29 October 2014

How to do the splits: FA 2013

Emma-Jane Weider, Fiona Poole and Claire Roberts consider how changes in FA 2013 affect those arriving or leaving the UK for the purposes of the statutory residence test.

Posted by Claire Weeks on 17 October 2014

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 16 October 2014

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 16 October 2014

The ‘unwelcome’ HMRC announcement creating yet more uncertainty for foreign investors

Made without any form of consultation, HMRC’s recent announcement on borrowing taken by non-UK domiciliaries and secured on their foreign assets has created yet more uncertainty for those looking to invest in UK residential property.

Posted by Ed Powles on 9 September 2014

Tax measures affecting UK residential property

Following the introduction of new tax rules in 2013 relating to UK residential property over £2 million owned by non-natural persons, we review further proposals to extend the scope of these rules to lower value properties.

Posted by Ed Powles on 31 August 2014

The Poor Door Debate: Do separate entrances make practical sense?

Barely a day goes by without controversy in the London housing market. However, the white heat of indignation in certain sections of the media is most definitely reserved for the top end of the market.

Posted by Edward Burton on 11 August 2014

FATCA - Considerations for trusts and trustees

FATCA (the Foreign Account Tax Compliance Act) is US legislation designed to stop those with US connections evading US tax through non-US investments, but its reach is so broad that many trusts, trustees, companies and other entities will be caught.

Posted by Clare Maurice on 16 April 2014

Acquiring an estate to shoot

The purchase of an estate to shoot game presents a number of (often complex) legal issues

Posted by Sarah Conway on 11 April 2014

Estate agency businesses: registering with HMRC

On 1 April 2014, HMRC took over the anti-money laundering supervision of estate agency businesses from the Office of Fair Trading. Estate agents previously registered with the Office of Fair Trading will be automatically registered with HMRC.

Posted by Edward Burton on 11 April 2014

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2014 Archive