July 11, 2017

Once in every lifetime: why a valid will matters

Have you ever considered what would happen if you died without a will? According...

June 27, 2017

T’int right, T’int fair, T’int proper! The importance of a valid will

Issues of succession. The obituaries of the late Lord Braybrooke reported that the title...

June 7, 2017

Tax advisers’ obligations under the Common Reporting Standard (CRS)

Recently, the government made changes to international tax compliance regulations. These created an obligation...

May 8, 2017

Taxation of non-UK domiciles – where are we now?

Finance Bill 2017 proposed some significant changes to the law on domicile – these...

April 4, 2017

The Annual Tax on Enveloped Dwellings 2017/18: action required!

The Annual Tax on Enveloped Dwellings (ATED) regime came into force on 1 April...

March 30, 2017

Let’s get Sirius

It was recently reported that Sirius Minerals is to move from the Alternative Investment...

March 29, 2017

Owens v Owens: CGT on divorce

The recent Court of Appeal decision in Owens v Owens [2017] EWCA Civ 182...

March 21, 2017

Gulliver’s Travel: reliance on domicile (and other) determinations

Stuart Gulliver is the well-known Group Chief Executive of HSBC.  His business career has...

March 15, 2017

Gifts in memoriam

For some years now a reduced rate of IHT (36%) has applied to estates...

March 7, 2017

Never say diesel: bad pollution and budget policy

Concerns about diesel engine pollution are high. Tomorrow’s budget is an opportunity for the...

February 16, 2017

Classic error: penalty procedure

Classic Land and Property Ltd [2016] TTFT2 was on the face of it an...