Domicile and residence

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Domicile and residence

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Boardroom Brexit - the issues which really matter to your business

The key developments in the Brexit negotiations over the last few months and their importance to your business.

Law Firm: DLA Piper | Published: 31 January 2018 | Practice Area: Company Secretariat

Periodic tenancy: one tenancy or many?

A look at a recent case involving periodic tenancy.

Law Firm: Shoosmiths | Published: 24 January 2018 | Practice Area: Administrative and Public Law

Rating: 1 person found this useful

The end of the wealth tax and the creation of a new wealth tax on real estate…

This article considers the main consequences of this new tax for non-French tax residents wishing to purchase, or already owners of, French residential properties.

Law Firm: Gowling WLG | Published: 24 October 2017 | Practice Area: Projects

Rating: 2 people found this useful

Proposals for a register of overseas entities owning UK property

The government is planning to create a public register of overseas companies and other legal entities that own property in the UK.

Law Firm: Shoosmiths | Published: 18 April 2017 | Practice Area: Company Secretariat

Rating: 4 people found this useful

The impact of the Autumn Statement on private capital

As expected, the Chancellor has announced that the changes to the taxation of non-domiciliaries will proceed in April 2017. Changes to the taxation of UK residential properties held by offshore structures will also go ahead.

Law Firm: Gowling WLG | Published: 24 November 2016 | Practice Area: Domicile and residence

IPMS: How does residential property measure up?

We will soon need to say goodbye to the principles of gross external area, net internal area and net sales area when measuring residential property. How does this affect legal documents?

Law Firm: Shoosmiths | Published: 02 November 2016 | Practice Area: Real Estate

Rating: 2 people found this useful

Doing business in Australia

DLA Piper’s guide to doing business in Australia is designed to help those venturing into the Australian market to navigate through the regulatory and legislative framework, and maximise the many opportunities that Australia has to offer.

Law Firm: DLA Piper | Published: 07 September 2016 | Practice Area: Domicile and residence

Rating: 3 people found this useful

Tax on enveloped dwellings and inheritance tax: is it time to push the envelope (or unwind the trust)?

If you are a foreign domicile person and you own or have an interest in the UK, whether or not it is occupied by you, your family or paying tenants, proposed changes to the UK’s inheritance tax regime may mean that it is time to review your current arrangements with respect to that property.

Law Firm: Harneys | Published: 26 August 2016 | Practice Area: Inheritance Tax

Rating: 8 people found this useful

To restructure or not? UK residential property in the eye of the tax storm

This Gowling WLG briefing provides a brief outline of the tax and other issues arising from existing and proposed legislation affecting UK residential property, which may be relevant in an analysis of the available structuring and re-structuring options for such property.

Law Firm: Gowling WLG | Published: 21 April 2016 | Practice Area: Stamp & Transfer Duties

Rating: 2 people found this useful

Budget 2016: measures affecting wealthy individuals and their families

This year’s Budget included relatively few new measures specifically targeting wealthy international individuals and their families, or their wealth-holding structures. Nevertheless, this briefing highlights some of the more significant measures announced that will be relevant to such individuals.

Law Firm: Gowling WLG | Published: 18 March 2016 | Practice Area: Retail Banking

Rating: 3 people found this useful

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