Important Inheritance Tax Changes for Trusts
We consider Inheritance Tax changes for Trusts in the 2020 Finance Bill and urgent restructuring which trustees and settlors may want to consider where they have excluded property trusts
09 July 2020
Government Consultation on the Transparency of Land Ownership
We explore the government’s consultation on whether information about trusts holding UK land (and the individuals involved) should be more readily available
05 January 2024
10 Years of ATED – A brief retrospective and notes for the future
This article provides a consideration of the main aspects of ATED since it was introduced in 2013 as well as a few points worth noting regarding the future of the charge
04 April 2023
UK Real-Estate and the Register of Foreign Owners: new registration requirements
As a transparency measure, the Government is set to introduce a Register of People with Significant Control over Overseas Companies owning UK Real-Estate
22 March 2021
ATED and ATED-related CGT changes for 2019
This article considers the ATED changes for 2019 including the impact of the government's decision to abolish ATED-related CGT and expand the Non-resident CGT regime with effect from 6 April 2019.
07 March 2019
ATED changes for 2018
This article considers the ATED changes for 2018 including the impact of the new 1 April 2017 ATED Valuation date along with some changes set to take place in 2019 and 2020.
08 February 2018
The Register of Overseas Entities (ROE) and Corporate Beneficial Owners
This article explores the position for corporate beneficial owners under the Register of Overseas Entities (ROE) legislation and an important reporting change which is due to come into force in 2024
25 January 2024
New reporting obligations on trustees
The amount of compliance and due diligence that trustees must comply with has grown greatly in recent years. We set out recent compliance obligations that trustees must be aware of.
24 October 2017
The UK Trusts Register – Where are we now?
HMRC have released the draft regulations implementing the 5th MLD changes to the UK Trusts Register. Our Tax Team examines the scope of these changes
27 July 2020
The Register of Overseas Entities (ROE) and Trusts
This article explores the position for trusts under the Register of Overseas Entities (ROE) legislation and important changes which are due to come into force in 2024
19 January 2024
The Overseas Entities Register for UK Property: What you should know
We undertake a detailed technical analysis of the reporting requirements that Overseas Entities holding UK property will shortly need to comply with
29 March 2022
Statutory Residence Test: an exceptional 'exceptional circumstances' case?
We explore a recent First Tier Tribunal case on the application of the exceptional circumstances exemption under the UK’s statutory residence test
26 May 2022