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No cure for collective insanity
HMRC confirmed that they do not consider offshore income gains to be covered by the so-called “protected settlements” regime.
Place of taxation of brokerage commissions
The new version of Article 21 the Cantonal and Communal Income Tax Harmonisation Act (CCITHA) will enter into force on 1 January 2019.
Home Office backtracks on Tier 1 Investor Visa suspension
The Home Office today confirmed that the suspension has not taken place and the category remains open for now.
Art Law Newsletter - December 2018
Welcome to the latest edition of our Art Law Newsletter.
Collective insanity: the problem with offshore income gains - and what the Government hasn’t done about it
Sweeping changes to the taxation of non-UK resident trusts with UK resident settlors not rectified in latest Finance Act.
CGT surprise when buying off-plan
You may be faced with a capital gains tax (CGT) liability even when selling your main home – if you bought it off plan.
Modernisation of Swiss inheritance law: greater freedom for the testator
The Federal Council adopts message addressed to Parliament with the aim of adapting inheritance law to the evolution of society.
Community Fund for Surrey
Learn about our approach to philanthropic giving.
Wealth Matters - Summer 2018
Welcome to the Summer 2018 edition of Wealth Matters, our regular update on contemporary legal issues for the Private Wealth sector.
The Corrections: taxpayers required to address errors in offshore tax reporting by 30 September 2018 or face stringent new penalties
HMRC now have a nuclear legislative weapon against offshore non-compliance, in the form of the ‘requirement to correct’ (RTC) legislation.