20 Nov 2023
Miles Dean comments on the implications of removing the non-domiciled tax status
Head of International Tax, Miles Dean, comments on the implications of the Labour Party’s pledge to scrap the non-domiciled tax status, in the Financial Times.
8 Nov 2023
The Taxman Cometh – Soon – Andrew Parkes
We have mentioned previously (see our January 2022 Newsletter) that the UK will seek to tax any income from a trade carried on in the UK by a non-resident, but that this is blunted where there is a Double Taxation Agreement (DTA) between the UK and the country of residence of the trader. Where there […]
24 Oct 2023
US Taxpayers Saving for Retirement – Mike Haynes
Head of Employment and Pensions Mike Haynes discusses how US taxpayers can save for retirement in the UK while avoiding common associated problems.
29 Sep 2023
Letter to the Editor: There is no moral justification to tax an individual upon their death
Miles Dean, Head of International Tax, explains why inheritance tax should be “scrapped altogether”, in The Guardian.
18 Sep 2023
US Tax on ISAs – Paul Lloyds and Keith Meyer
Private Client Partners Paul Lloyds and Keith Meyer discuss the US tax perspective on ISAs and the difficulties US citizens face when utilising them.
1 Sep 2023
The UK tax regime for non-dom fund managers – Julian Nelberg and Mike Haynes
Head of Private Clients Julian Nelberg and Head of Employment and Pensions Mike Haynes discuss the UK tax regime for non-domiciled fund managers and how this changed following anti-avoidance legislation in 2015.
3 Aug 2023
Julian Nelberg, Paul Lloyds, Keith Meyer and Mike Haynes discuss breaking UK domicile
Partners Julian Nelberg, Paul Lloyds, and Keith Meyer, and Head of Employment and Pensions Mike Haynes discuss why breaking UK domicile is difficult and recent changes to the rules governing this.
25 Jul 2023
Mike Haynes comments on the rise in inheritance tax avoidance through pension schemes
Head of Employment and Pensions, Mike Haynes, comments on the increasing use of junior pension schemes by parents and grandparents to avoid inheritance tax, in eprivateclient. Mike’s comments were published in eprivateclient, 25 July 2023. “Saving now puts a lot of trust in the UK pension tax system, which based on recent reforms and the […]
6 Jul 2023
Julian Nelberg, Paul Lloyds, and Keith Meyer discuss tax implications of non-residents acquiring property
Private Client Partners Julian Nelberg, Paul Lloyds, and Keith Meyer discuss the tax implications of non-residents acquiring UK property and how the rules governing this have evolved in recent years.
13 Jun 2023
Revisiting the Concept of Domicile: A Review of Jeremy Coller v HMRC – Chimezirim Echendu
International Associate Chimezirim Echendu discusses how domicile functions in practice and how it applies to the Jeremy Coller v HMRC case.
6 Jun 2023
Julian Nelberg, Paul Lloyds, and Keith Meyer discuss US living revocable trusts
Private Client Partners Julian Nelberg, Paul Lloyds, and Keith Meyer discuss US living revocable trusts and associated complications that can arise from a UK tax perspective for Americans living in the UK.
5 Jun 2023
Julian Nelberg, Paul Lloyds, and Keith Meyer discuss tax for dual UK and US residents
Private Client Partners Julian Nelberg, Paul Lloyds, and Keith Meyer examine tax liabilities for dual UK and US residents, avoiding double taxation, and the factors that determine which jurisdiction has the primary taxing right.