Inheritance Tax

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Inheritance Tax

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The Residence Nil Rate Band

From April 2017, there is an additional nil rate band known as 'residence nil rate band', aimed at reducing the burden of IHT for most families. This article examines the new legislation.

Law Firm: Shoosmiths | Published: 01 November 2017 | Practice Area: Inheritance Tax

Rating: 3 people found this useful

One last chance to take advantage of offshore trusts?

The clock is ticking towards April 2017 when the new rules affecting the status of non-domiciled but UK resident individuals as set out in Finance Bill 2017 will take full force and effect.

Law Firm: Harneys | Published: 24 February 2017 | Practice Area: Succession Planning and Trusts

Rating: 2 people found this useful

Reforms to the taxation of non-domiciled individuals: updated proposals

On Friday 19 August 2016, the Government published its long-awaited follow-up consultation on the proposals for reform of the taxation of non-UK domiciled individuals, which were initially announced at the Summer Budget in July 2015.

Law Firm: Gowling WLG | Published: 06 September 2016 | Practice Area: Private Client

Rating: 3 people found this useful

Testamentary freedom, wills and succession

Testamentary freedom has been in the legal press again recently, this time as a consequence of the introduction of the EU Succession Regulation (No.650/2012) in Europe and the debate as to whether the U.K. would opt in, or opt out, of it.

Law Firm: Maples and Calder | Published: 06 September 2016 | Practice Area: Private Client

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: Private Client

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

Will power: the legal standing of wills for Jersey residents

This briefing looks at the legal standing of wills in Jersey, including the pitfalls to beware of

Law Firm: Carey Olsen | Published: 29 September 2015 | Practice Area: Wills and Probate

All wrapped up - corporate-wrapped real estate

There are several benefits of acquiring and holding real estate through corporate entities and partnerships over acquiring and holding real estate directly. One of the main drivers behind a corporate wrapped real estate acquisition is tax efficiency.

Law Firm: Nabarro | Published: 23 September 2015 | Practice Area: Stamp & Transfer Duties

Rating: 1 person found this useful

Summer Budget: analysing the impact on private clients

This Macfarlanes briefing sets out a detailed analysis of the impact the Budget changes are likely to have on private clients, and what their advisers should be thinking about now. Subjects covered include non-dom changes, inheritance tax on homes, corporation tax and pensions.

Law Firm: Macfarlanes | Published: 13 July 2015 | Practice Area: Collective Investment Schemes

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