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Inheritance tax
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Inheritance tax
INHERITANCE-TAX
HMRC’s assessment powers: key considerations
Matthew Greene
Guy Bud
HMRC’s assessment powers vary depending on the tax at issue but there are common themes, write Matthew Greene and Guy Bud (Stewarts).
Resetting the clock and the six-year itch: non-domiciliaries resuming UK tax residence
Claire Weeks
Clare Maurice
Claire Weeks and Clare Maurice (Maurice Turnor Gardner) explain why
returning to the UK after a period of non-tax residence is not for the faint
hearted.
Private client review for June 2021
Edward Reed
Mark Stichbury
Edward Reed and Mark Stichbury (Macfarlanes) provide this month’s review of developments affecting private clients.
How to handle venture capital tax reliefs
Mark Ward
Mark Ward (BDO) explains the qualifying conditions, benefits for investors
and practical points when claiming relief.
Inheritance tax problems in Finance Bill 2020
Emma Chamberlain
Emma Chamberlain OBE (
Pump Court Tax Chambers) examines
some important amendments to the excluded property provisions governing settlements.
Private client briefing for June 2018
Andrew Goldstone
Katya Vagner
Andrew Goldstone and Katya Vagner (Mishcon de Reya) provide the monthly update on the latest tax developments affecting private clients.
Inheritance tax and the requirement to correct
Jon Preshaw
Natalie Martin
Jon Preshaw and Natalie Martin (PwC) identify areas of possible risk.
20 questions: The reforms to the taxation of non-UK domiciliaries
Arabella Murphy
Claire Weeks
Arabella Murphy and Claire Weeks (Maurice Turnor Gardner) provide your expert guide to the rules in the current Finance Bill and the Bill to come.
Private client briefing for July 2017
Andrew Goldstone
Stuart Adams
Andrew Goldstone and Stuart Adams (Mishcon de Reya) provide the monthly update on the taxation of private clients.
Private client briefing for May 2017
Andrew Goldstone
Natalie Quail
Andrew Goldstone and Natalie Quail (Mishcon de Reya) review the latest tax developments that matter affecting private clients.
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4
EDITOR'S PICK
The non-doms reforms: a practitioner view
Helen McGhee
1 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
2 /7
What the Budget means for non-UK resident trusts
Edward Hayes
3 /7
Raising standards
Paul Aplin OBE
4 /7
An entrée before the manifesto main course?
Chris Sanger
5 /7
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
6 /7
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
7 /7
The non-doms reforms: a practitioner view
Helen McGhee
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
What the Budget means for non-UK resident trusts
Edward Hayes
Raising standards
Paul Aplin OBE
An entrée before the manifesto main course?
Chris Sanger
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
NEWS
Read all
HMRC manual changes: 3 May 2024
HMRC ‘sufficiently resourced’, says government
Special tax sites ‘sunset’ date extended
Transfers of building society business
Class 2 NICs: unexpected refunds
CASES
Read all
C Ferguson-Davie and another v HMRC
A D Bly Groundworks and Civil Engineering Ltd and another v HMRC
Qubic Advisory Services Ltd v HMRC
Other cases that caught our eye: 3 May 2024
Hargreaves Property Holdings Ltd v HMRC
IN BRIEF
Read all
PAYE: IR35 ‘set-off’ rules
Haworth and the POEM test
Labour’s reaction to the non-dom proposals
Lessons from Thyssenkrupp on customs duty claims
Expenses of employment
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
The non-doms reforms: a practitioner view
Updated R&D guidance from HMRC
A guide to tax and ESG for in-house Heads of Tax
BlackRock Holdco 5 LLC v HMRC