Private client tax

Investing in companies listed on the Alternative Investment Market (AIM) is often seen as an attractive prospect from an inheritance tax (IHT) viewpoint, with shares in many AIM listed companies ...

It is not unusual for an employee to receive a valuable signing on bonus, often referred to as a ‘golden handshake’ in exchange for accepting a role and committing to a minimum period of service. ...

A new property taskforce has been launched by HMRC to tackle “taxpayers” who are not declaring property income in North West England and North Wales. It has been estimated that more than one million ...

Liechtenstein and the UK have signed a fourth joint statement updating the Liechtenstein Disclosure Facility (LDF). Our previous article here summarises some of the detail of the LDF, and little has ...

HMRC’s Let property campaign, overseas bank accounts and low effective tax rates

HMRC are stepping up their campaign trail to ensure taxpayers pay the ‘correct amount of tax’...

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

Overview of the proposals

Whilst most in the tax profession may have viewed as inevitable from early this year when the consultation on accelerated payments and follower notices was released, the ...

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 ...

The Liechtenstein Disclosure Facility (LDF) is an agreement entered into between the governments of Liechtenstein and the UK which enables UK citizens to declare previously undisclosed income and ...

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.