Julian Brooks

Further to our previous article we now have the full draft legislation which will apply the new Annual Residential Property Tax (ARPT) and Capital Gains Tax (CGT) charges relating to certain ...

As expected, the Finance Bill released yesterday revealed details of the new Annual Residential Property Tax which is to apply to high-value (£2m+) UK residences owned by certain "non-natural ...

This year’s Autumn Statement turned out to be particularly non-eventful from a tax perspective.

HMRC are busy reminding taxpayers with Swiss accounts that they only have until 1 January to make a full disclosure of their Swiss assets. The rather stark alternative is to suffer the one-off ...

As has long been suspected, JP Morgan have been in talks with HMRC to settle their protracted dispute concerning the bank's EBT structure.

It is often said that the UK’s current anti-avoidance rules for “offshore” structures are inconsistent with EU law, and it comes as no surprise that HMRC have published a consultation document ...

In a welcome move, HMRC have entered into a consultation process concerning the inheritance tax (IHT) regime for trusts. This is one of the more obscure and computationally complex areas of UK tax ...

As was widely expected, the change in government in France has led to various changes to the French tax system, not least to the French wealth tax regime. This has been an area of continual change ...

While there were some surprises in the Chancellor’s speech, a lot was widely predicted in advance and the usual story of “winners and losers” seems to have prevailed.

HMRC have launched their second tax amnesty of 2011, this time focusing on the undeclared taxes of tutors and coaches.