2014 Archive
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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.
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.
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.
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.
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.
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.
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.
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.
Acquiring an estate to shoot
The purchase of an estate to shoot game presents a number of (often complex) legal issues
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.
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