Remittances of Loan Collateral – Take 2
On 4 August 2014 HMRC unexpectedly changed the way it treats loan arrangements for non-doms who use the remittance basis.
16 October 2015
Remittances of Loan Collateral
HMRC has changed how it treats loan arrangements for non-doms who use the remittance basis.
08 September 2014
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
ATED changes for 2016
The new ATED (Annual Tax on Enveloped Dwellings) bands will be introduced from 1 April 2016, bringing significantly more properties into the scope of ATED and ATED-related CGT.
18 February 2016
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
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
Non-Residents to pay UK Capital Gains Tax from 2015
UK Chancellor George Osborne MP announced on 5 December that gains made on sales of UK residential property by non-UK residents after April 2015 will be liable to UK capital gains tax.
09 December 2013
Employment Edit – what's new in employment law
Voluntary overtime worked on a sufficiently regular basis can be included in holiday pay calculations; the two year cap on unlawful deductions claims came into force in Great Britain; and more…
02 July 2015
Employment Edit - what's new in employment law
Early conciliation procedure becomes mandatory; county courts unify; DWP publishes guide to Direct Earnings Attachments; changes to timescales for providing employee liability information under TUPE.
24 April 2014
Employment Edit – what's new in employment law
City Link and correct procedures in redundancy situations; contractual grievance may be entitled to protection under the whistleblowing legislation; guidance on zero hours contracts; and more…
22 October 2015
Employment Edit - what's new in employment law
ECJ holds that commission should be included in the calculation of holiday pay; Supreme Court rules that an LLP member can be a ‘worker’; and more...
22 May 2014
Employment Edit – what's new in employment law
No need to retrospectively recalculate any accrued annual leave when a worker increases hours, or goes full-time; the criminal prosecution of three former directors of City Link has failed; and more…
19 November 2015