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Ask an expert: Will a virtual server give rise to a taxable presence in the UK? premium
Card image Christopher Eames
A server physically located in the UK cannot give a person a permanent establishment in the UK. Christopher Eames (Mishcon de Reya) considers a real life scenario which tests the limits of that principle.
29 May 2024
Ask an expert: A case study on de-enveloping starpremium
Card image Marc Selby
If a property is to be de-enveloped, the tax implications should be considered holistically and all the relevant taxes should be addressed. Marc Selby (Laytons) explains how the transaction should be structured.
15 November 2023
Ask an expert: UK IHT issues for US revocable trusts premium
Card image Jane Johnson
Jane Johnson (Birketts) advises on the IHT consequences of a US trust for US citizens moving to the UK.
18 October 2023
Ask an expert: Offshore trusts and trustee borrowing premium
Card image Julie Howard
Julie Howard (Boodle Hatfield) considers the ways of funding distributions to beneficiaries from an offshore trust, some of whom are UK resident.
1 March 2023
Ask an expert: Can HMRC override its own statutory review? premium
Card image Constantine Christofi
Constantine Christofi (RPC) examines the legal and practical issues. 
2 November 2022
Ask an expert: NRCGT rebasing premium
Card image Sarah Squires
Sarah Squires (Old Square Tax Chambers) considers how the rebasing rules apply to a recent non-resident's plans to sell UK buy-to-let properties.
16 August 2022
Ask an expert: UK company preparing for a Nasdaq listing premium
Card image Colin Hailey
Colin Hailey (Confluence Tax) outlines two options. 
20 July 2022
Ask an expert: Plastic packaging tax: ‘finished’ products and exports premium
Card image Helen Mackey
Card image Jannine Nicholas
Helen Mackey and Jannine Nicholas (Eversheds Sutherland) consider the application of the new tax to a UK manufacturer of food packaging.
14 April 2022
Ask an expert: Guernsey limited partnerships - the transparency trap premium
Card image Matthew Shayle
Matthew Shayle (Wiggin Osborne Fullerlove) highlights a UK tax trap for Guernsey law limited partnerships.
7 April 2022
Ask an expert: Moving a UK limited partnership offshore premium
Card image Katherine Bullock
There are a wide range of tax considerations for a UK resident limited partner, writes Katherine Bullock (Field Court Tax Chambers).
22 March 2022
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