Tax & Technical
Tax & Technical | 27 Jun 11
How the economic crisis has affected fund structuring: the challenges – and opportunities?
Tim Morgan, partner, business and trust law group at offshore legal firm Ogier, offers a detailed assessment of the changing face of the offshore funds industry in the wake of the financial crisis, gl
Tax & Technical | 27 Jun 11
PBR – IHT planning with trusts clampdown
Deborah Moon, technical manager for Royal London 360°, explains one of the changes to IHT planning with trusts following last week’s Pre-Budget Report
Tax & Technical | 27 Jun 11
Ucits IV: after the dust has settled
Christian Elsmark, managing director, Europe, for Scottish Widows Investment Partnership (SWIP) argues that the advent of the Ucits IV fund regime should bring lower costs and increased choice to inve
Tax & Technical | 27 Jun 11
Advisers turning to life structures for non-dom clients
Bryan Low, managing director of Isle of Man-based offshore life insurance consultancy firm Acuity, looks at the options open to advisers with UK resident but non-domiciled clients in the wake of chang
Tax & Technical | 27 Jun 11
Revisiting remittance
Rachael Griffin, head of product law and financial planning for Skandia International, takes a fresh look at the UK tax rules for resident but non-domiciled and not ordinarily resident individuals and