Tax & Technical
Tax & Technical | 22 Feb 18
OECD residency abuse crackdown is ‘madness’
In a bid to shut down a loophole in the common reporting standard, the OECD has opened a consultation on the abuse of residence by investment schemes, a move that has been met with scepticism from legal experts.
Investment | 21 Feb 18
Researchers launch IHT portfolio index
Portfolios targeting inheritance tax mitigation have a new benchmark.
Best Practice | 21 Feb 18
Simplified IHT rules could go live in 2019
The UK’s Office of Tax Simplification (OTS) will publish a report on the processes and complexities around inheritance tax (IHT) in autumn 2018, opening the door to the possibility that IHT could be simplified within the next two years.
Tax & Technical | 19 Feb 18
Surprise dip in tax from offshore-held property
HM Revenue & Customs has reported a surprise drop in the annual tax enveloped dwellings (ATED) take, which is payable mainly by companies that own UK residential property valued at £500,000 or above.
Alternatives | 14 Feb 18
European watchdog warns of investment fund ‘fire sales’
Mismatches between the liquidity of open-ended investment funds’ assets and their redemption profiles could lead to “fire sales” to meet redemption requests in times of market stress, the European Systemic Risk Board (ESRB) has warned.