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  • HMRC EBT settlement opportunity weblink

    Briefings | 25 November 2013

    It is clear from HMRC’s highly publicised recent settlement with JP Morgan Chase that settlements can be made on extremely advantageous terms.

  • Charitable giving in the holiday season weblink

    Briefings | 18 November 2013

    US persons who want the tax break in both the US and the UK need to take action before 31 December.

  • FATCA and charities weblink

    Briefings | 18 November 2013

    If you run a charitable foundation in the UK, you may have read about the additional tax reporting and regulations imposed by the US FATCA rules on accounts held by charities.

  • ‘Mixed marriage’ ownership of UK homes weblink

    Briefings | 18 November 2013

    Owning a house as joint tenants is rarely simple, particularly if there is a diversity of citizenship and/or fiscal status amongst the spouses.

  • Tax planning for Christmas? weblink

    Briefings | 18 November 2013

    End-of-year gifting can move assets out of one estate into one taxed at lower rates and/or channel assets to the next generation.

  • Annual Tax on Enveloped Dwellings and Americans weblink

    Briefings | 18 November 2013

    ATED applies an annual sliding scale of stamp duty land tax on the ownership of any home over £2m held through a corporate structure as well as tax on certain gains.

  • Grasping the nettle of reputationally damaging exposés weblink

    Briefings | 12 November 2013

    A story in the Financial Times has highlighted the emerging change in the way businesses address the reputational risk of their impact on society and the environment.

  • Ignorance of the law is no defence weblink

    Briefings | 8 November 2013

    However you feel about the Shoesmith case, says Melissa Paz, it is simply wrong to say that her reported £600,000 settlement sum was for ‘unfair dismissal’.

  • Charity Commission publishes revised public benefit guidance weblink

    Briefings | 5 November 2013

    The Charity Commission’s revised public benefit guidance consists of three short guides on the public benefit requirement, running a charity and public benefit reporting.

  • Charity Commission accepts Public Accounts Committee recommendations regarding the Cup Trust weblink

    Briefings | 5 November 2013

    Charity Commission accepts Public Accounts Committee recommendations regarding the Cup Trust, and claims it has already implemented many of them.

  • ATED: what is it and how does it affect charities? weblink

    Briefings | 5 November 2013

    The ATED tax, effective from April 2013, applies to companies (and similar kinds of structures) that own dwellings with an individual value of £2m upwards.