Tax & Technical
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.
Tax & Technical | 6 Mar 12
giving in the right order
The International Adviser Tax Panel’s most recent addition, Glen McIlroy, explains how gifts from an estate can be used to mitigate IHT liabilities.
Tax & Technical | 1 Mar 12
les mis trust
UK trusts with French beneficiaries, assets or trustees could face a 10,000 tax charge this year. Standard Life Internationals Julie Hutchison explains why.