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Withers’ Graham Elliott discusses the points he found most interesting from this year’s Charity Tax Group annual meeting.
The government has removed what has been a significant capital gains tax downside that applied on the death of the vulnerable beneficiary of certain types of disabled person’s trust.
Withers has published its latest UK real-estate tax update.
The ATED is an annual tax charge of up to £143,750 on residential property situated in the UK worth £2m or more that is held by certain non-natural persons.
‘Deoffshorisation’ of Russian economy: draft law on controlled foreign company legislation and other measures
In this briefing, Withers sets out the key provisions of the draft law on anti-offshore measures and summary comments.
As announced in the 2013 Budget, the Finance Bill 2014 will provide for 30 per cent tax relief on investments in qualifying social enterprises.
Oh my — the Commissioners of HM Revenue & Customs v Executors of Lord Howard of Henderskelfe (deceased)
The Court of Appeal has confirmed that the owners of the famous painting of Omai by Sir Joshua Reynolds were exempt from CGT on its sale in 2001 for £9.4m.
Despite the usual rumours, the UK Budget was, at least in tax terms, one of the more uneventful Budgets in recent years.
Withers provides a reminder of the nasty but often overlooked traps that it regularly comes across on UK domicile.
It is time for long-term UK residents to think about whether they are coming up to their deemed domicile date for UK inheritance tax purposes.
A GRAT provides an alternative means to transfer property to selected beneficiaries, with minimal US federal gift tax owed, and results in substantial tax savings.
FATCA will apply to all financial institutions in the UK and will require all financial institutions to file reports.
Recent coverage has failed to highlight the increasing number of minor US citizens and green-card holders relinquishing their US citizenship.
From 6 April 2014, LLP members will be taxed as employed if less than 20 per cent of their remuneration is linked to the overall profitability of the LLP.
In his state-of-the-nation address in December 2013, the Russian president stressed the need for urgent measures to ‘de-offshorise’ the economy.
The First-tier Tribunal has decided that certain students of further education colleges are treated as receiving their tuition ‘free of charge’, and thus not giving rise to a business activity.
Following the introduction of the disguised remuneration rules in 2011, HMRC has promised to vigorously pursue existing employee benefit trusts.
The passenger of a hot air balloon that is losing altitude is advised to throw out as much luggage as possible. This appears to have been the thought of HMRC in the litigation against Skyview Ballooning.
HMRC’s attempt to defend its doomed interpretation of the EU VAT rules for non-profit sporting bodies has reached a point where even it must think that further resistance is futile.
The National Audit Office’s report provided a detailed review of the Gift Aid system, as well as estimates of the amount of tax lost through abuse.