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REMITTANCE


Four key factors determine whether investments are suitable for remittance basis users from a UK tax perspective, write Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys).
Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) examine possible planning opportunities to safeguard a remittance basis user’s existing clean capital reserves.
Card image Emily Clark, Elena Rowlands, Ian Zeider
Emily Clark, Elena Rowlands and Ian Zeider (Travers Smith) give an overview of, and their verdict on, the QAHC legislation in the Finance Bill. 
Philip Paur (Deloitte) examines further changes affecting share incentives for internationally mobile employees, which take effect from April.
 

Jo Summers (PWT Advice) answers a query on remittance issues on payment to UK company

Andrew Goldstone and Charlie Sosna (Mishcon de Reya) round up the latest private client news, including: the remittance basis charge consultation; a report on tax incentives for art; Hutchings; and BiGDUG Limited Remuneration Trust (from Guernsey)

Karen Bowen, a tax director at Francis Clark, answers questions on HMRC's recent change in practice.

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