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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.
Charity Commission accepts Public Accounts Committee recommendations regarding the Cup Trust, and claims it has already implemented many of them.
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.
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’.
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.
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.
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.
Owning a house as joint tenants is rarely simple, particularly if there is a diversity of citizenship and/or fiscal status amongst the spouses.
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.
US persons who want the tax break in both the US and the UK need to take action before 31 December.
It is clear from HMRC’s highly publicised recent settlement with JP Morgan Chase that settlements can be made on extremely advantageous terms.
We are now at the end of dispute resolution week (DR) promoting #keepingitoutofcourt.
Withers predicts what will feature in the Autumn Statement 2013.
The US SEC has released long-awaited proposed rules under the crowd-funding provisions of the Jumpstart Our Business Startups Act of 2012.
The FCA’s chief executive recently gave a speech that focused on conduct and ethics within firms.
The FCA has published a report summarising its thematic work on outsourcing in the asset management industry.
The FCA has published a Consultation Paper (CP13/17) on the use of dealing commission rules for investment managers.
Clive Adamson, FCA director of supervision, has delivered a speech on what conduct regulation means for authorised foreign banks (AFBs).
The FCA has updated its webpage on the AIFMD to clarify how AIFMs can comply in a proportionate way with the AIFMD’s Article 15(1).
How to avoid the bonus cap — FCA update for investment firms that may qualify to remain under BIRPU rules from 1 January 2014
The FCA has published a webpage for investment firms that may qualify to remain under BIRPU rules from 1 January 2014.