Tax & Technical
Tax & Technical | 14 May 12
cutting non uk estate costs
Canada Life Intl’s Anthony Rothwell looks at how probate can be avoided when a client dies leaving an offshore bond held outside of a trust.
Tax & Technical | 30 Apr 12
what happens when hmrc approval is removed
Provided by Skandia International, this article explains the impact on clients holding overseas pensions that previously met the Qualifying Recognised Overseas Pension Schemes requirements, but have subsequently been removed by UK HM Revenue and Customs from the list of Qualifying Recognised Overseas Pension Schemes.
Tax & Technical | 19 Apr 12
when the shoreline gets blurred
A Canadian court recently ruled that a trust can be viewed similarly to a company, with its activities judged on where they take place. Prudentials Gerry Brown says in light of this it is important to ensure offshore activities remain offshore.
Tax & Technical | 12 Apr 12
regular income gifting can bring iht benefits
With a large proportion of the UK population unaware of the exemptions to be gained from inheritance tax, opportunities abound for financial planners to help, says Standard Life Internationals Julie Hutchison.
Tax & Technical | 30 Mar 12
a question of intent
With the long-awaited reforms on UK tax residency rules having been deferred until at least 2013-14, Prudentials Gerry Brown takes us through a recent case as a reminder of the complexities involved.