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Legal update

Taxation of trusts: HMRC consults for a third time

On 6 June 2014 HMRC published its third consultation document over attempts to simplify IHT charges on trusts.
11 July 2014

Legal update

The Spread of ATED: Property Taxes Extended

We examine the Chancellor's plans to extend his tax raid on property owners over the next two years, which bring more modest tax payers within his sights.
02 July 2014

Legal update

Averil Finn - A fatal change of control for EIS purposes

Both Income Tax relief and Capital Gains Tax exemptions are available to EIS schemes. However, these tax reliefs can be unintentionally forfeited when two EIS companies are merged.
22 May 2014

Publication

Proposed extension of capital gains tax regime to non-resident individuals

In March 2014, the government issued a consultation setting out how it intends to implement an extension of capital gains tax (CGT) to gains made by non-residents disposing of UK residential property.
09 May 2014

Publication

Its a FATCA world...

The Foreign Account Tax Compliance Act encourages information reporting on accounts and investments held by US citizens outside the US and will have wide implications for taxpayers around the world.
07 April 2014

Publication

Paintings, Pearls and Port: Considerations for trustees when holding valuable chattels

There have been increases in trust funds comprised of physical assets rather than stocks, shares, bonds and money. Reports say holdings of collectibles have also outperformed equities and commodities.
07 April 2014

Legal update

Budget 2014 – key international private client tax measures

Burges Salmon outlines the key points of the 2014 Budget for international private clients.
21 March 2014

Legal update

Annual Tax on Enveloped Dwellings – important changes to regime

The UK Government has announced an extension to the recently introduced Annual Tax on Enveloped Dwellings (ATED) regime.
19 March 2014

Legal update

Substitution of beneficiary under unapproved pension scheme

Irving v The Commissioners of HMRC found that in specie contributions to 'funded unapproved retirement benefits schemes' were subject to income tax.
17 March 2014

Legal update

HMRC anti-avoidance task-force – tackling “hidden wealth” in London

HM Revenue & Customs' HMRC has recently announced a task-force targeting “hidden wealth” in London and East Anglia.
25 February 2014

Legal update

Swiss Tax Agreement – recovery of wrongful levy of one-off payments

There have been a number of instances where individuals with accounts in Switzerland and UK addresses have alleged that a one-off payment to HMRC was levied incorrectly.
05 February 2014

Legal update

Capital gains tax relief available on sale of flat occupied by elderly relative

Taxpayers successfully claimed principal private residence relief from capital gains tax on the sale of a flat occupied by an elderly parent.
28 January 2014
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