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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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Accelerated payment of tax

Whilst these changes were announced in the Autumn Statement and subsequent consultation document, it was hoped the proposals would take into account the views of the respondents to the ...

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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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TAP Tax Policy

The 2014 Budget is now less than a week away, and with increasing messages of improvement in the British economy and the General Election looming next year, will the Chancellor jump early to offer ...

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Budget Day is coming...

It has been announced by the Treasury that, following The Chancellor’s Budget Statement on Wednesday 19 March, the 2014 Finance Bill will be published on Thursday 27 March 2014.

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Net investment income tax

The net investment income tax is a new tax charged at a flat rate of 3.8% which will apply for the first time on Federal income tax returns for 2013. This is a charge in addition to your Federal ...

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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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Cayman Get It: HMRC target taxpayers with financial assets on the Island

Following the automatic tax information exchange agreement between the UK and the Cayman Islands, signed on 5 November 2013, HMRC has written to UK resident individuals it understands hold bank ...

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London Property Market On The Up

It has been reported in today’s press that London now surpasses New York as the leading city for property investment for foreign investors, according to a survey released yesterday by the ...

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The IRS announces 2013 US individual tax rates


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