When a person dies, their executors (if they have left a Will) need to apply to the Courts for a grant of probate in order that their estate can be administered. Whilst some...
Where the relevant conditions are met, the Substantial Shareholding Exemption (“SSE”) exempts gains arising on a qualifying disposal of shares from a charge to corporation tax.
Business Investment Relief (BIR) is available to non-UK domiciled individuals who are assessed to UK tax on the remittance basis. This valuable relief exempts from UK income tax...
As a follow-up to our article in respect of becoming deemed domiciled in the UK [insert link], with effect from 6 April 2017 it is important to consider the impact of that change....
From 6th April 2017, new rules regarding non-domiciled individuals will take effect. Those resident in the UK for at least 15 of the past 20 tax years will become “deemed” UK...