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On Borrowed Time

HMRC have withdrawn an important concession regarding the use of loans in the UK which are backed by non-UK assets.

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Unstable home? CGT for non-residents update...

It has been interesting to keep abreast of various responses to the proposed capital gains tax charge on non-UK residents over recent weeks.

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Know your options

HMRC are set to make a small but important change to the taxation of share options awarded to internationally mobile employees with effect from 6 April 2015. 
 Given the concentration of expatriates ...

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Exercising options: Expats beware!

HMRC are set to make a small but important change to the taxation of share options awarded to internationally mobile employees with effect from 6 April 2015.

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Budget 2014 – #Makers-Doers-Savers

The Chancellors’ 2014 Budget speech focused on delivering a message of a UK economy growing at a faster rate than any other advanced economy. Encouraging news indeed!

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Using pension arrangements in your business

It is often forgotten that pension funds can offer an alternative and tax efficient solution to buying commercial property.

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Non-doms not deterred

As recently reported in the FT, the levy on non-domiciled individuals raised £178m for the UK exchequer for the 2011-12 tax year. This represents a 6% rise on the prior year, and the highest figure ...

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What a Relief – Tax Mitigation for Expats

UK tax rules applying to UK non-dom’s and expatriates have been subject to significant change since 6 April 2008. These changes have resulted in key pieces of legislation being introduced namely the ...

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Autumn Blues

With the festive season behind us, we have had time now to reflect on the Chancellor's Autumn Statement, which now seems to fall traditionally in early December!

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A Sting in the Tail

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