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Showing 121-132 of 149 results

Legal update

Oco Limited and others v HMRC: lessons for trustees exercising discretionary powers

This recent judgment provides guidance as to what a trustee must consider when exercising a discretionary power of appointment and commentary on the distinction between bare and discretionary trusts.
06 September 2017

Legal update

2017 non-dom changes confirmed: how can trustees and individuals prepare?

The changes to the taxation of non-doms and non-UK trusts are going ahead and will be backdated to take effect from 6 April 2017. We look at what trustees and individuals can do to prepare.
14 August 2017

Legal update

New trust reporting requirements – HMRC Trust Registration Service launched

Trustees are required to report trusts with UK tax liabilities using the online trusts register.
27 July 2017

Blog

Investing in the UK: Business Investment Relief opens the UK to foreign funding

Foreign investors can take advantage of UK tax reliefs designed to make inward investment more attractive. Business Investment Relief can be suited to large-scale projects in the right circumstances.
21 July 2017

Legal update

Principal Private Residence Relief: how does PPR apply between exchange and completion?

The First Tier Tribunal has rejected HMRC’s argument that the taxpayer’s period of ownership of a property should include time taken between exchange and completion.
03 May 2017

Legal update

Non-dom reforms dropped from the Finance Bill 2017

The changes to the taxation of non-doms and non-UK trusts will not become law before the Election. However, we still expect them to be introduced this year and to be backdated to 6 April 2017.
26 April 2017

Press release

Burges Salmon shortlisted as Law Firm of Year at Citywealth Magic Circle Awards 2017

The private wealth team from Burges Salmon has been shortlisted in the Law Firm of the Year – London category at the forthcoming Citywealth Magic Circle Awards 2017.
28 March 2017

Legal update

Tainting protected trusts – trustees beware!

Given the importance of protected trust status, it’s crucial both settlors and trustees understand the steps to take to avoid "tainting" a protected trust, particularly in the context of loans.
27 March 2017

Legal update

The new Electronic Communications Code – what does it mean for landowners?

The new Electronic Communications Code is designed to promote investment in communications and give greater freedom to operators. But how will it affect landowners?
21 March 2017

Legal update

Renewable energy on farms

Renewable energy projects on farms have become increasingly popular. However, recent changes to planning mechanisms are limiting what farmers and landowners can do.
20 March 2017

Press release

STEP Private Client Awards 2017/18: John Barnett named as Presiding Judge

John Barnett, Head of our Private Client team, has been announced as Chairman and Presiding Judge for this year’s STEP Private Client Awards.
13 February 2017

Legal update

An American in London: moving to the UK

The UK has always been popular with US expatriates – never more so than now, with the British pound at a three decade low and the political shake-up of a Trump administration.
02 December 2016
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