Found 40 briefings
In this Special Feature, CCH's tax writers have investigated, analysed and summarised the main changes introduced by the Chancellor’s recent Autumn Statement. Download their expert commentary for in-depth analysis and insights into the revised 2014/15 rates and allowances published by HMRC.
Company: CCH, A Wolters Kluwer Business | Published: 09 December 2013 | Business Area: Employment Tax
This issue of Private Client focuses on making appropriate preparations for selling a business in relation to tax relief, how individuals can minimise exposure to inheritance tax, plus new regulations concerning British national with overseas property.
Company: Saffery Champness | Published: 22 November 2013 | Business Area: Inheritance Tax
Although the chairmen of the tax writing committees are committed to enacting comprehensive US tax reform, recent developments suggest the bulk of the reform debate will have to wait until the second session of this Congress in 2014. DLA looks at the issues and assesses the prospects for reform.
Company: DLA Piper | Published: 20 November 2013 | Business Area: Corporation Tax
Same-sex couples and unmarried heterosexual couples are two types of what can be referred to as 'non-traditional families', presenting interesting challenges for those involved in estate and succession planning. RBC Wealth Management looks at recent developments and key issues for advisers.
Company: RBC Wealth Management | Published: 15 November 2013 | Business Area: Capital Gains
The number of people in the UK subject to inheritance tax has dramatically increased in recent years, but for those whose estates may be liable to inheritance tax on death, a discounted gift trust may provide an effective means of mitigating their potential liability, as Bond Dickinson explains.
Company: Bond Dickinson | Published: 13 November 2013 | Business Area: Enforcement and Regulation
It is a well-established principle that courts of one country will not enforce the revenue laws of another country. However, a recent Court of Appeal decision shows that companies can no longer rely on 'the revenue rule' to safeguard English-based assets against foreign claims, as Mourant reports.
Company: Mourant Ozannes | Published: 12 November 2013 | Business Area: Corporation Tax
Taxes will be a major part of the budget discussions now under way in Washington. While it is too early to predict the outcome, it is clear that the chairs of the tax writing committees see this as a major opening for their efforts to achieve tax reform, as DLA Piper reports.
Company: DLA Piper | Published: 22 October 2013 | Business Area: Corporation Tax
This briefing from Macfarlanes provides a useful guide to tax efficient giving, covering issues such as qualifying investments, chattels, gifts on death, setting up a new charity, as well as a look at traps for the unwary.
Company: Macfarlanes | Published: 16 October 2013 | Business Area: Corporation Tax
This Eversheds guide to tax litigation takes a detailed look at the different ways tax disputes can be resolved around the world, covering China, Denmark, France, Germany, Hong Kong, Iraq, Ireland, Italy, Jordan, Latvia, Poland, Qatar, Saudi Arabia, Singapore, Spain, Switzerland and the UK.
Company: Eversheds | Published: 09 October 2013 | Business Area: Corporation Tax
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