Our site uses cookies

I agree Our site saves small pieces of text information, called “cookies” on your device. Find out more in our cookie policy. You can disable the usage of cookies by changing the settings of your browser. By continuing to browse the site you are agreeing to our use of cookies.

2016 Archive

  • Have we lost trust in trusts?

    Are trusts simply for keeping wealth in the hands of the privileged few? Arabella Murphy explains why this assumption obscures legitimate reasons for them.

    Posted by Arabella Murphy on
  • 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
  • Bainbridge - Tracing the proceeds of a mistake

    Can voluntary dispositions can be rescinded under the doctrine of mistake? The Bainbridges, who farmed in partnership had incorrect professional advice that no CGT charge would arise on the transfer of three parcels of farmland to a trust.

    Posted by Arabella Murphy on
  • Changes to Tier 1 and Tier 2 visas

    Proposed changes to the Tier 1 (Investor) visa route and further restrictions on those applying for Tier 2 (General) visas create further obstacles for those who wish to relocate to or work in the UK.

    Posted on