Please browse and download material from our extensive library of updates providing expert analysis on a wide range of legal issues and topics.
Non-resident CGT changes re UK real estate: the beginning of the end, or the end of the beginning?
Further changes to the taxation of UK real estate have been made, with effect from 6 April 2019.
How to manage a domicile enquiry
Hugh Gunson considers how to approach a domicile enquiry from HMRC.
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.
Brexit: Switzerland and the UK Guarantee Citizens' Existing Rights
An overview of Switzerland's agreement with the UK on the rights of citizens following Brexit.
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.
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.
Pre-Exit Tax Planning - A Brief Guide for Business Owners
Research tells us that over 60% of business owners would immediately sell their business if offered the right price
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.