Practitioner Zone

Moving to the UK requires consideration of a number of tax issues. One key issue is the treatment of any foreign incorporated companies that are owned or controlled. In this article we look at the key issues....keep reading

In this Practitioner Zone report we look at the tax treatment of land pooling arrangements, and some of the options to structure land pooling transactions tax efficiently....keep reading

Obtaining a UK domicile of choice can have a significant impact on an individuals UK tax treatment (including income tax, CGT and inheritance tax). In this article we look at how obtaining British citizenship can interact with this....keep reading

In this article we look at some of the factors to consider when choosing between a family trust or a family investment company....keep reading

In this article, we look at some of the issues to be considered for long-term UK residents looking to avoid establishing a UK domicile of choice, including the impact of a recent case....keep reading

In many cases, the transferable nil rate band prevents the need to create a discretionary trust on the death of the first spouse. However, this is not always the case. In this article, we look at the role of discretionary trusts and deeds of variation in 2023 IHT Planning....keep reading

Tax planning for holiday homes doesn't just require an analysis of the inheritance tax implications, but consideration should also be given to income tax, capital gains tax and stamp duty land tax. All of these can be relevant. In this practitioner zone article we look at the key tax planning options...keep reading

In this article we look at the tax issues to consider on corporate share deals including key tax exemptions, reliefs and considerations for a tax efficient disposal....keep reading

Gifts can be a highly effective strategy to minimise inheritance tax, however, the timing of gifts can have a significant impact on the amount of the IHT reduction. In this article we look at the timing of gifts for IHT purposes....keep reading

In this Practitioner Zone report we look at the IHT loss relief for shares and how beneficiaries can take advantage of this to reduce the IHT on shares....keep reading

In this Practitioner Zone report we look at the IHT position on gifts from life interest trusts....keep reading

In this Practitioner article we look at the use of Growth Shares to structure a tax efficient business exit....keep reading

In this article we look at the tax treatment of furnished holiday lettings in 2023, and the requirements to benefit from the beneficial tax treatment....keep reading

The reservation of benefit rules are a very common trap for families looking to transfer ownership of the family home. In this article we look at the scope and impact of the rules....keep reading

Individuals moving to the UK who hold an interest in, or have other connections with a non-resident company should carefully consider the impact of their personal change in residence with the residence of the foreign company. In this article, we look at some of the key considerations....keep reading

One of the key benefits of making gifts out of income is that they are not potentially exempt transfers for IHT purposes and therefore aren't subject to the 7 year survivorship period. In this article we look at the latest rules on when and how to make gifts out of income....keep reading