TRUSTS ESTATES

Proposals to the Labour party on possible reforms to the taxation of land would, if implemented, radically change the tax landscape.

Are trusts still private arrangements?

Andrew Evans

SDLT: anti-avoidance legislation SDLT was introduced by FA 2003 and it was a sign of the times in 2003 that the provisions did not contain any anti-avoidance provisions of note. The first version of FA 2003 s 75A introducing notional...

Emily McCarthy

Callum Fowers

Emily McCarthy and Callum Fowers (Hogan Lovells) look at where the EU prohibition of charging 1.5% SDRT on an issue of shares to clearance services and depositary receipt systems stands in the event of a no-deal Brexit.

Jeremy Cavendish

Karen Cooper

Karen Cooper and Jeremy Cavendish (Cooper Cavendish) provide a practical guide to this popular alternative business structure.

Claire Weeks

Emma-Jane Weider

Emma-Jane Weider and Claire Weeks (Maurice Turnor Gardner) focus on those UK resident individuals who are non-UK domiciled but who will become ‘deemed domiciled’ for tax purposes from the start of the 2019/20.

Dominic Lawrance

Catrin Harrison

Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) discuss the difficulties arising from the recent Finance Acts.

Sue Laing

Sue Laing (Boodle Hatfield) reviews the long awaited consultation.

Jonathan Shankland

Patrick Malone

Jonathan Shankland and Patrick Malone (RadcliffesLeBrasseur) examine the operation of the trust registration service, penalties for failing to register, and future changes.