Practitioners Zone continued
- Article Dates:
- 2018
- All Months
Displaying Matches 1 thru 16 of 101 Found. NEXTLAST
Ensuring that you have the correct structure set up for your property investment or property development activities can be half the battle in terms of minimising taxes. This article looks at why using a holding company can be attractive in reducing the tax liabilities of property investors...
In this Practitioner Zone report we look at the popularity of excepted group life trusts, how they can be used for tax planning and recent planned changes...
In this Practitioner Zone report we look at the proposed new digital services tax from April 2020...
In this Practitioner Zone guide we look at the UK tax treatment of foundations and trusts and key tax planning issues...
In this Practitioner Zone report we look at the recent OTS report on the simplification of IHT, and assess the proposals...
In this Practitioner Zone report we look at some of the key non dom planning areas including treaty protection, domicile mismatch and excluded property settlements...
Most double tax treaties are bilateral. However a few groups of countries have established common rules for the treatment of cross border income and gains. In this report we look at the terms and application of multilateral double tax treaies...
Double tax treaties split the right to tax by turning on or turning off provisions of domestic law. In this report we look at the interaction between domestic law and tax treaty provisions...
Double tax treaties contain a number of important definitions and concepts that its essential to understand in order to use them effectively. In this report we look at the key terms and concepts...
Any cross-border activity potentially exposes a person or a business to two or more countries' income tax systems. In this report we look at the purpose of an income tax treaty and how they can be used to reduce income and corporation taxes...
The 2018 Budget confirmed that changes will be made to the 'off payroll working rules' (known as IR35) in the private sector. In this Practitioner Zone report we look at the nature of the changes and how this will effect using a Limited company for contracting...
In this Practitioner Zone report we look at the important CGT changes to management incentives in the UK...
Legislation has been proposed to confirm that any property added to an excluded property settlement after the settlor becomes deemed domiciled in the UK will be subject to UK inheritance tax. In this Practitioner Zone report we look at the position...
In this Practitioner Zone report we look at the tax treatment of offshore income gains (non-reporting funds) and non doms receiving benefits from a trust, following a recent HMRC clarification...
The Government released clarifications on the non resident CGT charge that will apply from 6 April 2019. In this Practitioner Zone report we look at these amendments in detail...
In this Practitioner Zone report we look at a recent case on the availability of holdover relief for a non resident taxpayer...