In the second of a two-part article, Janet Paterson and Richard Holme, partners, Creaseys LLP, look at the draft legislation on residence and domicile and how it impacts on offshore trusts and companies
In the first of two articles, Janet Paterson and Richard Holme, partners, Creaseys LLP, look at the draft legislation on residence and domicile and ask what it means for residence, domicile and the remittance basis of taxation
Patrick Cannon examines the recently announced proposals for a full SDLT charge on the sale of SPVs owning residential property
Sara Luder of Slaughter and May discusses the recent HMRC consultation document on a principles-based approach to financial products avoidance