Insights

Property

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

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

Social mobility charity backs critical report of Government’s apprenticeship scheme

One of our alumnae, part of our successful work with Leadership Through Sport & Business,...

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

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

Let’s get Sirius

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

Owens v Owens: CGT on divorce

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

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

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

Gifts in memoriam

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

Classic error: penalty procedure

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

Tackling diversity and exclusion in the film and television industry

HMRC needs to change its rules so that people from disadvantaged backgrounds can enter...

More risks of failed avoidance

The government doesn’t much like tax avoidance. One of the ways they seek to...

What’s an ‘ordinary share’? Take your pick.

It doesn’t often happen that two tribunal cases are heard within three days on...

Employee-Related Securities: your company’s reporting requirements

Income tax and national insurance contribution (NICs) charges can arise for an employee or...