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‘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.
On 6 April, a long-standing feature of the law prohibiting discrimination at work will change, when discrimination questionnaires are ‘abolished’.
A recommendation for the suspension of the Tier 1 (Investor) visa route has been made by the Home Affairs Select Committee.
The government has decided that the annual uprating of a week’s pay and the maximum compensatory award for unfair dismissal, should be moved to April.
The Charity Commission has acknowledged that an improvement in the way it identifies and addresses deliberate abuse in charities is needed.
As announced in the 2013 Budget, the Finance Bill 2014 will provide for 30 per cent tax relief on investments in qualifying social enterprises.
The OSCR has concluded that St Margaret’s was engaging in discrimination given its refusal to place children with same-sex couples.
The CQC is consulting on new regulations to introduce fundamental standards as legal requirements that all providers should meet.
The Charity Commission has investigated the Family and Childcare Trust after concerns were raised that its activities on Twitter amounted to party political activity.
The British Pregnancy Advisory Service has been fined for breaching the Data Protection Act after an anti-abortion hacker gained access to personal details through the charity’s website.
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.
The new statutory defence of truth is an attempt by the legislature to reflect and consolidate the ever-increasing body of case law that has developed over the 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.
The EU Parliament has voted to introduce a trust registry as part of new anti-money laundering provisions.
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.