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Offshore trusts
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Offshore trusts
OFFSHORE-TRUSTS
Ask an expert: Offshore trusts and trustee borrowing
Julie Howard
Julie Howard (Boodle Hatfield) considers the ways of funding distributions to beneficiaries from an offshore trust, some of whom are UK resident.
Offshore trusts: looking forward to 2022
Lynnette Bober
Lynnette Bober (Gateley Legal) focuses on some key issues and problem areas which are likely to cross many advisers’ desks this year.
Back to basics: SDLT and trusts
Simon Howley
When it comes to trusts, is it the trustees or the beneficiaries who are treated as the purchaser for SDLT purposes? Simon Howley (Bell Howley Perrotton) provides a refresher guide.
Offshore trusts and onward gifts
Fiona Poole
The onwards gift rules came into effect on 6 April 2018. Fiona Poole (Maurice Turnor Gardner) navigates the legislation.
5MLD: major changes to the UK trust register
Jennifer Smithson
Sam Epstein
Ethan Yu
Jennifer Smithson, Sam Epstein and Ethan Yu (Macfarlanes) set out the resulting additional compliance obligations for many trustees.
The taxation of trusts: a review
Sue Laing
Sue Laing (Boodle Hatfield) reviews the long awaited consultation.
Private client briefing for June 2018
Andrew Goldstone
Katya Vagner
Andrew Goldstone and Katya Vagner (Mishcon de Reya) provide the monthly update on the latest tax developments affecting private clients.
20 questions: The reforms to the taxation of non-UK domiciliaries
Arabella Murphy
Claire Weeks
Arabella Murphy and Claire Weeks (Maurice Turnor Gardner) provide your expert guide to the rules in the current Finance Bill and the Bill to come.
Draft Finance Bill 2018
Claire Hooper
Claire Hooper (EY) reviews the draft provisions for inclusion in Finance Bill 2018, which is open for consultation until 25 October 2017.
Private client briefing for September 2017
Andrew Goldstone
Nicola Simmons
Andrew Goldstone and Nicola Simmons (Mishcon de Reya) provide the monthly update on the taxation of private clients.
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EDITOR'S PICK
GE Financial, treaty residence, and the meaning of ‘business’
Kyle Rainsford
1 /7
OECD pillar talk: Pillar Two looming; Pillar One a step closer
Brin Rajathurai
,
James Burton
,
Mitchell Fraser
2 /7
NICs investment zone reliefs for employers
3 /7
New transfer pricing records requirements
4 /7
UK adopts Pillar Two accounting changes
5 /7
M R Currell Ltd v HMRC
6 /7
Legislation day: draft Finance Bill 2024
7 /7
GE Financial, treaty residence, and the meaning of ‘business’
Kyle Rainsford
OECD pillar talk: Pillar Two looming; Pillar One a step closer
Brin Rajathurai
,
James Burton
NICs investment zone reliefs for employers
New transfer pricing records requirements
UK adopts Pillar Two accounting changes
M R Currell Ltd v HMRC
Legislation day: draft Finance Bill 2024
NEWS
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Test4- GE Financial, treaty residence, and the meaning of ‘business
Test3- GE Financial, treaty residence, and the meaning of ‘business
Test- GE Financial, treaty residence, and the meaning of ‘business
Test2- GE Financial, treaty residence, and the meaning of ‘business
Treasury Committee calls for systematic review of tax reliefs
CASES
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Test4- GE Financial, treaty residence, and the meaning of ‘business
Test3- GE Financial, treaty residence, and the meaning of ‘business
Test- GE Financial, treaty residence, and the meaning of ‘business
Test2- GE Financial, treaty residence, and the meaning of ‘business
M R Currell Ltd v HMRC
IN BRIEF
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Test4- GE Financial, treaty residence, and the meaning of ‘business
Test3- GE Financial, treaty residence, and the meaning of ‘business
Test- GE Financial, treaty residence, and the meaning of ‘business
Test2- GE Financial, treaty residence, and the meaning of ‘business
Self’s assessment: Inheritance tax
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