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Winckworth Sherwood has released the 2014 spring edition of its Budget Summary.
Winckworth Sherwood has provided a summary of the Trusts (Capital and Income) Act 2013.
Under English law, all individuals have what is called a ‘domicile’, and not more than one domicile, at any one time.
Residential property taxation: Introducing the new Annual Residential Property Tax and extended Capital Gains Tax rules for ‘non-natural persons’
The Finance Bill 2013 was published on 11 December, along with the Government’s much awaited response to their consultation on “Ensuring the fair taxation of residential property transactions”.