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Inheritance Tax
Canada
O'Sullivan Estate Lawyers LLP
We discussed and compared how our different regimes tax on death, as well as some of the policy issues relating to death taxes.
Guernsey
Carey Olsen
This briefing summarises certain key aspects of Guernsey taxation law for the calendar year 2020.Topics covered include corporate income tax, personal income tax, withholding tax, anti-avoidance...
Carey Olsen
The trust was governed by the law of England and Wales, but administered in Guernsey by Guernsey trustees and therefore subject to the jurisdiction of the Royal Court.
Turkey
CottGroup
Sanitation tax is collected from the workplaces which uses solid waste collection and sewage system services every year as two installments (May and November).
UK
Wrigleys Solicitors
The CLA has submitted a pre-Budget paper to the Treasury calling for diversified rural businesses to be taxed as a single trading Rural Business Unit.
Hewitsons LLP
understand that the rules for inheritance tax have changed. My father has recently passed away, he bequeathed his home to me and it has been valued at £450,000.
Taylor Vinters
Tribunal rules that though age and infirmity had restricted his activities, for tax purposes a farmer was still engaged in farming at the time of his death.
Wrigleys Solicitors
Here we consider what tax policy announcements we might expect in Sajid Javid's first budget on 11 March 2020.
Wrigleys Solicitors
Recommendations for significant changes to the current regime are published.
Shepherd and Wedderburn LLP
Farmland and farmhouses can be worth a lot of money. Subsequently, on the death of the owner, the amount of inheritance tax liability can be a cause of concern for the family.
Withers LLP
Having promised vaguely to ‘review and reform' entrepreneurs' relief (‘ER') in their election manifesto, the Conservatives now look increasingly likely to scrap the relief altogether.
Withers LLP
Marriage is considered by some to be too traditional and patriarchal for the 21st century. Until now, the only other option for mixed-sex couples...
Withers LLP
Over recent months, calls for Entrepreneur's Relief (ER) to be scrapped have multiplied and intensified. The Institute for Fiscal Studies, the Association of Accounting Technicians as well as ...
Shepherd and Wedderburn LLP
The cost of higher education, whether tuition fees and/or living costs, represents a significant financial commitment for most families.
Wrigleys Solicitors
With the claim to raise £83 billion through reforms to taxation, we look here at the key tax pledges in their proposal to bring about 'real change'.
Withers LLP
In the run up to the election, the Liberal Democrats and the Scottish National Party are routinely asked about what they would do in the event of a hung parliament.
Withers LLP
With the election campaign now in full swing, it's time to direct some scrutiny towards the different parties' tax proposals. What can we expect if Boris Johnson
Withers LLP
The tax rules for UK residential properties have substantially changed over the last 6 years, reducing the appetite for investment in UK real estate by foreigners.
Edwin Coe LLP
With the UK's political parties preparing for a 12 December election battle – now would be a good time to take stock of what this might mean for tax policy, and what the proposed changes could
Pillsbury Winthrop Shaw Pittman LLP
There have been a number of significant recent estate planning developments which clients should consider taking advantage of in 2020.
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