Residency
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.
Best Practice | 7 Feb 18
How investment residency differs in three European countries
There is an ever-growing interest in citizenship-by-investment programmes and investment residence permits from high net-worth individuals.
Withers teams up with NY lawyer on citizenship by investment
A New York lawyer and an international law firm are joining forces in a venture aimed at internationally mobile high net worth individuals looking to secure additional citizenship or residency rights through investment programmes.
Best Practice | 10 Jan 18
Expats selling UK homes must meet CGT reporting deadline
Non-residents selling property in the UK who fail to report their capital gains tax liability to HM Revenue & Customs within 30 days will be hard pressed to plead ignorance, despite precedence, following two recent tax tribunal judgments.
Best Practice | 5 Dec 17
Trusts: How to get the jurisdiction right
Trusts form an important part of UK tax planning and can offer a wide range of opportunities. To advise a client correctly regarding the setting up and maintenance of a trust, it is important to establish if the trust itself is treated as a UK resident trust or a non-UK resident trust, says Canada Life.