Tax & Technical
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.
Tax & Technical | 27 Mar 12
offshore bond analysis skandia
The Finance Bill 2012 has seen the removal of the opportunity to offset deemed gain tax credits for non UK tax residents investing in highly personalised offshore portfolio bonds.
Tax & Technical | 14 Mar 12
the domiciled deemed domiciled and the baffled
The difference between domiciled and deemed domiciled is more than just an extra six letters, says Kleinwort Benson’s Graeme Stenson.