13 Dec 2018
Non-Americans investing into the US post-tax reform
The individual tax provisions of tax reform present opportunities for non-resident non-Americans investing into the US.
Press Room
Dion Seymour comments on the new cryptoassets section on self-assessment tax forms in the FT
9 Dec 2018
Deadline approaching for non-doms to “cleanse” offshore mixed accounts
Non-domiciled individuals must clean up their offshore mixed bank accounts by 5 April 2019 if they wish to be able to remit funds to the UK at a lower tax rate.
9 Dec 2018
What’s the point in remaining non-UK domiciled?
Being deemed domiciled is not the same as having an actual English law domicile, and there are still important benefits to retaining your non-UK domicile status.
9 Dec 2018
Offshore trusts – traps for the unwary
The 2017 trust changes have implications for non-doms with trusts, irrespective of the duration of their residence in the UK.
5 Dec 2018
HMRC let property campaign
HMRC encourages individuals with unreported rental profits to come forward now on preferential terms.
20 Nov 2018
US tax disclosure opportunity
IRS announces new programme for individuals who have not complied with their US tax obligations.
19 Nov 2018
Trust taxation – further change ahead?
The UK government is seeking views on the case for reforming the trust tax regime.
15 Nov 2018
UK digital services tax
The UK government is consulting on the introduction of a 2% turnover tax on digital multinationals deriving value from the UK.
1 Nov 2018
US tax reform and fund manager carried interest
We highlight uncertainties resulting from the tax reform provisions for fund managers’ carried interest.
15 Oct 2018
Avoid jeopardising tax treatment of protected foreign trusts
Long-term resident non-domiciled individuals must exercise caution before transacting with their offshore trusts, otherwise they risk permanently losing the preferential tax treatment.
9 Oct 2018
US Tax Reform – implications for individuals
In this article we provide an overview and commentary on the key tax reform provisions affecting high net worth individuals.
8 Oct 2018
Taxation of “non-doms” – where are we now?
Deadline approaches for long term resident “non-doms” to start reporting worldwide income to HMRC.