32 articles matched your search
- Practice Area:Personal tax / TrustsRemove this filter
- Section:BriefingsRemove this filter
Sort By: Newest first | Oldest first
A New Regime for UK Residential Property Ownershipdownload
The long awaited draft Finance Bill for 2013 has finally been published, providing further information as to the way UK residential properties valued at over £2 million will be taxed from April 2013.
Jersey trust law tinkering — some improvementsdownload
On 2 November 2012, the Trusts (Amendment No 5) (Jersey) Law came into force, making a number of changes to the Trusts (Jersey) Law 1984.
Futter v HMRC and Pitt v HMRC: an offshore perspectivedownload
On 9 May 2013 the Supreme Court of England and Wales handed down its judgment in the jointly heard appeals of Futter v HMRC and Pitt vHMRC[2013] UKSC 26.
Acumum research paper: trusts, Malta and offshoredownload
In common law legal systems, a trust is a relationship where property (real, personal, tangible or intangible) is held by one party for the benefit of another.
Hastings-Bass: life after death in the offshore world?download
In March 2011 our Jersey office reported on the death of ‘Hastings-Bass’ in the UK as a remedy for trustee ‘mistakes’.
China Bulletin — April 2013weblink
The April 2013 issue of King & Wood Mallesons’ China Bulletin is available now.
The Cayman Islands firewall legislation: does it need further fireproofing?download
Could Cayman’s firewall legislation stand up to challenges similar to those seen, for example, in Jersey. Are its provisions fit to face up to the current realities of the offshore trusts industry?
Offshore PC&T developments in the Cayman Islands and BVI in 2012download
Appleby’s Carlos de Serpa Pimentel has provided an overview of offshore PC&T developments in the Cayman Islands and BVI in 2012.
Guide to Guernsey foundationsdownload
This guide is intended to provide basic information needed to answer questions on Guernsey foundations and the migration of foreign law foundations to Guernsey.
Comparison of trust laws: Bermuda, British Virgin Islands and Cayman Islandsdownload
Conyers Dill & Pearman has compared the trust laws in Bermuda, the British Virgin Islands and the Cayman Islands.
Guide to trust takeover/reconstruction transactions in Australiadownload
A guide to takeover and reconstruction transactions involving an Australian listed trust.
Keeping it in the familydownload
A number of high-profile English cases have recently shone the spotlight upon the treatment of inherited property in divorce proceedings.
Tax — recent news highlightsdownload
The Serbian government has decided to further amend the law on personal income tax and the law on property tax.
Taylor Wessing sets out summary of UK Budget 2013download
Taylor Wessing has set out a summary of some of the main announcements of the 2013 Budget.
Chambers Global 2013 — DLA Piper full ranking summarydownload
DLA Piper has released a summary of all of the firm’s rankings and editorial commentary in Chambers Global 2013.
New taxes hit UK residential propertydownload
In the Budget, the Chancellor stuck to his promise to come down like a “tonne of bricks” on wealthy individuals who are seen as not paying their fair share of SDLT by buying valuable residential property in corporate vehicles and eventually selling the shares in those corporate vehicles free of SDLT.
Tax: recent news highlights — August 2012download
An overview of developments in tax law in Montenegro and Serbia.
Tax: recent news highlights — October 2012download
An overview of developments in tax law in Serbia.
Inheritance tax updatedownload
The Treasury has announced that the Nil Rate Band of £325,000 — the current amount of an estate that can be inherited tax free — is to remain the same until 2019 and will not increase in line with inflation.
The European Antitrust Review 2013 — Finland Overviewdownload
An extract from the European Antitrust Review 2013 — A Global Competition Review special report.
View results 10 per page | 20 per page | 50 per page
