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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

Legal update

Looking after 'number one': tax changes and the need for trustees to protect themselves

Trustees with current or possible UK links must act now to understand the fast-approaching changes to UK taxes which will affect trusts, residential real estate and non-UK domiciled individuals.
02 December 2016

Legal update

De-enveloping enveloped properties – where now?

This briefing is about enveloped properties (UK residential property held via an offshore structure such as a company or partnership).
08 September 2016

Legal update

2017 non-domiciled reforms going ahead

Our first thoughts on the long-awaited HM Treasury Consultation document on the tax changes proposed for non-doms which are still scheduled to go ahead in April 2017.
24 August 2016

Legal update

2017 Non-dom reforms: what progress?

A further update on when we might hear more about the 2017 non-dom reforms. What can clients do in the meantime?
25 July 2016

Legal update

2017 Non-dom reforms: "your guess is as good as mine"

What has happened to the 2017 non-dom reforms since the Brexit vote? When are we likely to get more detail on these, or will they be delayed?
05 July 2016

Publication

Private Client Briefing - Winter 2015

This Private Client Briefing looks at the Residential Nil Rate Band, Non-Dom opportunities with UK trusts, financial settlements on divorce, the National Living wage and the perils of Deathbed Gifts.
08 December 2015

Publication

The Remittance Basis FAQs

We have set out the Q&As arising from George Osborne’s Summer Budget announcement that “non-dom” status will end from 6 April 2017 here.
09 September 2015

Publication

Keep Calm and Carry On?

Non-doms who hoped a Conservative victory in the Election to mean five more years of the same tax treatment have been disappointed. From 9 July, the whole non-dom tax system may have changed forever.
16 July 2015

Legal update

Mehjoo v Harben Barker - an interesting case on professional negligence

The extensive judgment in Mehjoo v Harben Barker includes an extremely detailed analysis of the competing rights and obligations of accountants and their clients in respect of tax advice. 
08 August 2013
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