PRIVATE CLIENT TAXES

Oliver Marre

Oliver Marre (5 Stone Buildings) examines the FTT’s landmark decision that provides the first judicial treatment of some fundamental questions on the remittance basis code.

Edward Reed

Clare Wilson

Proposed changes to the CGT rules on transfers of property between separating spouses and a tribunal decision on information notices are among the developments reviewed by Edward Reed and Clare Wilson (Macfarlanes).

Edward Reed

Sophie Aitmehdi

Edward Reed and Sophie Aitmehdi (Macfarlanes) report on several of the most interesting recent tribunal decisions in the private client sphere.

Dominic Lawrance

Catrin Harrison

Dominic Lawrance & Catrin Harrison (Charles Russell Speechlys) examine the first reported judgment which makes it clear that the relief is there to prevent injustices arising from the prescriptive nature of the statutory residence test.

Edward Reed

Andrew Crozier

Decisions on the validity of discovery assessments and information notices are among the recent developments reviewed by Edward Reed and Andrew Crozier (Macfarlanes).

David Whittaker

David Whittaker (Mishcon de Reya) provides a guide for the UK tax adviser to help them navigate this new complex landscape.

Edward Reed

Thomas Schlee

Two recent case decisions highlighting the importance of process and accurate drafting are among the recent developments reviewed by Edward Reed and Thomas Schlee (Macfarlanes).

Dan Neidle

Or a beginners guide to the non-dom rules for the very wealthy.

Edward Reed

Clare Wilson

The key aspects of the Spring Statement affecting private clients and the introduction of the overseas entities register are among this month’s developments reported by Edward Reed and Clare Wilson (Macfarlanes).

Edward Reed

Ross Pizzuti-Davidson

Several recent case decisions in the private client arena, including the correct interpretation of the ‘place of effective management’ tie-breaker test, are examined by Edward Reed and Ross Pizzuti-Davidson (Macfarlanes).

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