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Archive

  • 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
  • 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
  • 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