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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.
Conditional contracts and the time of disposal
A look at conditional contracts and the time of disposal.
Buyers beware: even higher stamp duty land tax on purchases of UK residential property
A look at the government's consultation proposing a further increase on SDLT payable on UK residential property.
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.
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.
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.