ATED

Edward Reed

Edward Reed and Nisha Majumdar (Macfarlanes) review recent cases on reasonable excuse, HMRC fishing expeditions and the SDLT mixed-use rate.

Edward Reed

Clare Wilson

Proposed changes to the CGT rules on transfers of property between separating spouses and a tribunal decision on information notices are among the developments reviewed by Edward Reed and Clare Wilson (Macfarlanes).

Edward Reed

Pippa Goodfellow

Edward Reed and Pippa Goodfellow (Macfarlanes) provide this month’s review of private client developments that matter.

Claire Weeks

Dominic Condé-Cole

Claire Weeks and Dominic Condé-Cole (Maurice Turnor Gardner) explain why it’s now a very good time to consider de-enveloping in order to mitigate the increasing double tax costs.

Tim Sarson

Tim Sarson (KPMG) reviews the latest developments in the international tax world.

Andrew Goldstone

Victoria Howarth

In this month’s briefing, Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments in the private client arena, including the new non-dom proposals; changes to the IHT residence nil-rate band provisions; the end of offshore disclosure facilities; and views and behaviours in relation to ATED.

Andrew Levene

Andrew Levene (BKL) answers a query on the tax issues surrounding a wealthy Hong Kong businessman's investment in UK property.

Andrew Goldstone

Andrew Goldstone (Mishcon de Reya) considers the CGT proposals for non-residents owning UK residential property

Andrew Goldstone

Andrew Goldstone (Mishcon de Reya) examines the government’s long awaited final proposals for CGT on non-UK residents owning UK residential property.

Victoria Howarth

Andrew Goldstone

Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments, including consultations on VCTs, social investment tax relief and income tax allowance restrictions for non-residents; changes to the tax treatment of commercial loans taken out by non-doms; ATED; and guidance on dual employment contracts

Go to page of 3