Practitioners Zone continued
- Article Dates:
- 2015
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Displaying Matches 1 thru 16 of 50 Found. NEXTLAST
The various changes to the tax treatment of dividends from April 2016 (including the abolition of the tax credit and the new £5,000 dividend allowance) have left some uncertainty as to the tax treatment of non UK residents receiving UK dividends. In this Practitioner Zone article we look at the treatment of UK dividends following the draft legislation published this week....
If you're a property/BTL investor holding property personally this tax planning solution uses an LLP to (1) reduce tax on rental income (2) achieve a CGT free property disposal (3) allows income to be accessed free of tax (4) provides for IHT efficiency. Practitioner Members only...
There have been a huge number of changes to the tax treatment of foreign buyers purchasing UK property. Whilst it used to frequently be advised to purchase via an offshore company this is now less likely to be the case. In this Practitioner Zone article we compare the 3 main ways to purchase UK property...
Generally benefits provided to UK residents from an offshore trust are taxable to the extent that the trust has relevant income. There is a statutory exception where there is no tax avoidance motive. In this Practitioner Zone report we look at another, less apparent case where income tax won't apply...
In this Practitioner Zone report we look at how the proposed tax changes to non-doms from April 2017 will impact on offshore trusts established while non UK domiciled....
If you qualify for Entrepreneurs Relief you'll pay CGT at just 10% on gains up to £10 Million. Entrepreneurs' relief is not usually available when you sell investment properties but it may be available when you sell properties used in a trading business. In this Practitioner Zone article we look at how you can arrange for your investment property to qualify for Entrepreneurs Relief...
Companies frequently generate more than one source of income. You may have started a trade of X and then later gradually moved into new and completely separate areas whilst still retaining the original trade. You may also use the company to purchase investment assets (eg property or shares). In this article we look at tax planning options to separate the different trading/investment elements in the company...
In this Practitioner Zone article we look at how property located in the US is taxed for non UK residents and how investments in US property should be structured....
Draft legislation covering the proposed changes to non doms from April 2017 has been released. In this Practitioner Zone article we summarise some of the key points arising from the draft legislation...
CFD's are essentially financial futures and are specifically designed to allow investors to enjoy the benefits of holding shares without actually having to purchase them. This article looks at the capital gains tax treatment of CFD's and how capital gains are calculated...
In this Practitioner Zone report we take a look at a recent case that looks at some CGT problems that may arise when selling part of your garden or developing a property in your garden...
We've received a number of questions from site members on how the non dom changes from April 2017 will impact on existing unremitted income and capital gains. In this Practitioner Zone article we look at the how the new rules will impact on income and gains which have not yet been remitted....
This tax calculator calculates the corporation tax and dividend tax for a limited company after April 2016. It takes account of the dividend tax allowance and the new tax regime for dividends. Practitioner Members only...
In this Practitioner Zone report we look at planning points following two of the key changes for non-doms in the Summer Budget: (1) The new 15 year rule and (2) Individuals with a UK domicile of origin returning to the UK...
The substantial shareholding exemption provides for a complete exemption from UK CGT for a UK company on the disposal of shares in another company. It can apply to both UK and foreign companies. In this Practitioner Zone article we look at how it operates....
Following some queries from site members, in this Practitioner Zone report we look briefly at whether salary will be preferred to dividends from 2016...