News
Quelle Surprise! Potential UK Taxes for French Property Owners
Legend has it that the two ends of the Channel Tunnel were 50mm apart when the French and English engineers met in the middle. For some, that reinforces the notion… Read more →
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News
The non-resident stamp duty land tax surcharge
Partner Matthew Braithwaite and Associate Andrew McIntyre discuss the non-resident stamp duty land tax surcharge and how the test for this must not be confused with the statutory residence test… Read more →
News
Landing Gear: a Toolkit for Landed Estates
Head of Private Client Group Camilla Wallace and Associate Andrew McIntyre have written about the complexities of owning or inheriting a landed estate, and the various funding options to be… Read more →
Globally Speaking
Annual Residential Property Tax Update
In this article for Globally Speaking, we take a look at recent trends regarding the UK’s annual property company tax, ATED. What is ATED? ATED, or to give it its… Read more →
Globally Speaking
Speculate to Accumulate: Rumours of Tax Rises and Reforms
Having quietened down since last year’s Autumn Budget was cancelled, the rumour mill regarding potential tax changes is experiencing a revival as we head towards the next Budget on 3… Read more →
News
Tax Changes for Purchasers of UK Property
There have been several recent developments regarding the tax payable when UK property is purchased: Stamp Duty Land Tax, commonly referred to as SDLT. SDLT Holiday For residential properties, the… Read more →
Globally Speaking
Budget 2020 Update
On 11 March 2020, Chancellor, Rishi Sunak’s first Budget, and the first following the United Kingdom’s departure from the UK, contained two tax announcements of particular interest to foreign investors… Read more →
Globally Speaking
Corb Your Enthusiasm Part 2 – Labour Manifesto Pledges Affecting Property Investors
In this follow up article (pre-election Part 1 here), we take a look at some of the measures in Labour’s recent manifesto affecting property investors. A comparison of the Labour, the… Read more →
Globally Speaking
‘Corb Your Enthusiasm’: Potential Reforms Under the Labour Government
In this instalment of Globally Speaking, we look at some of the reforms that could ensue if Labour Party under the leadership of Jeremy Corbyn were to enter into power… Read more →
News
Is it closing time for business property relief?
The article was originally published by ePrivateClient on 21/01/2019. Inheritance Tax (IHT) looks set to change. Last year, Philip Hammond commissioned a review by the Office of Tax Simplification (OTS)… Read more →
News
Relief for Business assets – is change around the corner?
Inheritance tax (“IHT”) is set to change. Earlier this year, Philip Hammond commissioned a review by the Office of Tax Simplification into three aspects of Britain’s so-called “most hated” tax,… Read more →
News
Andrew McIntyre responds to a readers’ question on a complex probate issue for Choice Magazine
Q: My wife is a beneficiary of the Will of someone who died in February 2009. One of the other beneficiaries predeceased this person and no clause was inserted in… Read more →
News
“Can you alter a joint Will?” – Caroline Miller and Andrew McIntyre respond for Choice Magazine
Partner, Caroline Miller, and Solicitor, Andrew McIntyre, have responded to a reader’s question for Choice Magazine. Responding to a complex issue surrounding joint Wills, Caroline and Andrew wrote, “claims [under… Read more →