ATED CGT and Non-Resident CGT – FAQs
This article focuses on common questions about ATED-related CGT and Non-Resident CGT which may be relevant to anyone de-enveloping structures in the coming months in light of the 2017 IHT changes.
25 August 2016
IHT protected trusts - High Court confirms limits
Assets situated outside the UK, and held in a trust set up by a non-UK domiciled settlor, do not attract the usual IHT charges applicable to trusts – the trust has excluded property status.
09 November 2015
Trade loss relief: J Beacon v HMRC
J Beacon v HMRC illustrates the standard that must be met to claim trade loss relief.
03 April 2018
TOGC treatment denied by Upper Tribunal if a tenant is introduced by the buyer
The Upper Tribunal has dismissed HMRC's appeal against the first tier tribunal's decision in HMRC v Royal College of Paediatrics and Child Healthcare & Coleridge.
10 March 2015
Three Bills on pensions
Three Bills in the next session of Parliament affect pensions. The Pensions Bill and the Lifetime Savings Bill have yet to be published. Work on the Finance Bill began before the recess.
29 June 2016
If you want to terminate, follow the contractual requirements
The case of Ticket2Final v Wigan Athletic highlights the need to comply fully with notice provisions when attempting to terminate a contract.
19 March 2015
AIM companies: is the PSC register coming your way?
The government is considering whether the requirement to keep a register of people with significant control must be extended to AIM companies.
08 November 2016
Bank lending to the agricultural sector – legal tips for borrowers
With agricultural land values now levelling out, how can landowners keep their legal spend under control when looking to remortgage?
09 March 2017
ICO updates privacy impact assessment code
The ICO has recently published its updated privacy impact assessments code of practice. It offers some tips on measures that can be taken to reduce privacy risk.
27 February 2014
Adoption of new agricultural block exemption regulation and guidelines
On 25 June, the European Commission announced that it had adopted a new agricultural block exemption regulation and state aid guidelines in relation to agriculture, forestry and rural development.
27 June 2014
Third parties’ improved rights to claim against insurers
The Third Parties (Rights Against Insurers) Act 2010 (the 2010 Act) will finally come into force from 1 August 2016
10 May 2016
ICO to focus resources on investigating repeat or serious data protection breaches
The Information Commissioner's Office (ICO) is consulting on a new approach to how it manages data protection complaints. Our Data Protection team take a closer look at the proposed changes.
13 January 2014