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Please browse and download material from our extensive library of updates providing expert analysis on a wide range of legal issues and topics.

Insights Hugh Gunson

Hoist with his own petard? Henkes v HMRC, and the lessons that can be learned regarding domicile enquiries

In recent years HMRC have shown a growing interest in challenging taxpayers on their claims to being foreign domiciled
Insights Sophie Dworetzsky

Protected settlements: tainted love

Practitioners continue to discover glitches in, and unexpected aspects of, the rules on protected settlements.
Insights Gareth Walliss

Tax efficient gifting – a silver lining of COVID-19

If there is a silver lining in the current economic situation it might be that it creates opportunities for tax efficient gifts to be made.
Insights Dominic Lawrance

Another fine mess: imminent changes to the IHT excluded property rules

The Finance Act 2020 will include some changes to the rules regarding ‘excluded property trusts’ in the inheritance tax legislation.
Insights Sophie Dworetzsky

Latest views on whether we will have an interim budget

Sophie Dworetzsky looks at what new measures might come into force
Insights William Begley

What to do when someone dies

In the absence of a family charter, please follow this step by step guide of what to do when someone dies
Insights

Where there’s a Will there’s a Way: New Zealand taking steps to legally manage COVID

The past few weeks have seen countries react in different ways to the usually simple act of making a will.
Insights Alice Martin

Powers of Attorney: Cross-border considerations

Powers of attorney (PoA) have existed for centuries, as a useful mechanism of delegating powers to others
Insights Laure Cordt-Møller

Your 2019 Geneva Tax Declaration : 5 Tips

Within the context of the Covid-19 health crisis, the cantonal tax authorities have adopted certain measures regarding tax returns.
Insights Robert Birchall

Covid-19 pushes the government to gift time, lend money and provide clarity

The government has announced measures to ease the financial burden for businesses and individuals in response to the Covid-19 outbreak.
Insights

Lockdown Lowdown (Part 1): What Trusted Advisors Need to Know

The question for trusted advisors is how to go about “business as usual” in the current environment
Insights Laure Cordt-Møller

Taxation on benefits in the case of loss of income

The Federal Tax Administration has published a Circular on the tax treatment of benefits in the case of coronavirus-related loss of income.
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