Market leading insight for tax experts
View online issue


Helen McGhee (Joseph Hage Aaronson) considers how practitioners should be advising clients during this uncertain time.
Edward Hayes (Burges Salmon) explains what settlors and trustees should be doing now in light of the Spring Budget announcements.
Sophie Dworetzsky and Dominic Lawrance (Charles Russell Speechlys) share their views on the current tax regime for UK resident non-domiciled individuals and what might happen under a Labour government.
Sophie Dworetzsky and Catrin Harrison (Charles Russell Speechlys) consider what is meant by ‘settlor’ in the context of the protected settlement and tainting rules. 
In this month’s briefing, Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments in the private client arena, including the new non-dom proposals; changes to the IHT residence nil-rate band provisions; the end of offshore disclosure facilities; and views and behaviours in relation to ATED.

Arabella Murphy and Claire Roberts (Maurice Turnor Gardner) answer questions on the recent government consultation, looking at what is proposed, including the reform to non-UK resident trusts.

What can we expect in the forthcoming condoc on non-doms?

Whilst there will be no repeal of the non-dom rules, we can expect further tinkering, writes Mark Davies (Mark Davies & Associates). 

Jo Summers (PWT Advice) answers a query on remittance issues on payment to UK company

Karen Bowen, a tax director at Francis Clark, answers questions on HMRC's recent change in practice.