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REMITTANCE


Private client review for April 2025 premium
Card image Dominic Lawrance
Card image Sophie Dworetzsky
They think it’s all over, it is now! Sophie Dworetzsky and Dominic Lawrance (Charles Russell Speechlys) comment on the end of the remittance basis, the ‘absolute mess’ that is the double remittance situation and a potentially worrying change in HMRC’s view on the taxation of capital payments in ancillary relief on divorce.
23 April 2025
FA 2025 review: Double remittances premium
Card image Peter Vaines
Alarm has arisen over suggestions that a change introduced in the Finance Act will bring into charge to tax remittances of income or gains when money has been remitted by a person who is not resident, but for some reason is taken out of the UK and...
9 April 2025
Private client review for July 2024 premium
Card image Kazia Gagg
Card image Edward Reed
Edward Reed and Kazia Gagg (Macfarlanes) consider what’s in store for private clients under the new Labour government and comment on a number of tribunal decisions on the remittance rules, SDLT and entrepreneurs’ relief.
17 July 2024
Private client review for April 2024 premium
Card image Sam Epstein
Card image Edward Reed
Recent decisions on mixed use SDLT, taxpayer behaviour and the meaning of ‘service’ under the remittance basis rules are reviewed by Edward Reed and Sam Epstein (Macfarlanes).
17 April 2024
HMRC v R Sehgal and another premium
Debt indemnity arising from share sale did not give rise to a remittance to the UK
9 April 2024
Suitable investments for remittance basis users premium
Card image Catrin Harrison
Card image Dominic Lawrance
Four key factors determine whether investments are suitable for remittance basis users from a UK tax perspective, write Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys).
1 February 2023
Minimising the depletion of ‘clean capital’ by remittance basis users premium
Card image Catrin Harrison
Card image Dominic Lawrance
Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) examine possible planning opportunities to safeguard a remittance basis user’s existing clean capital reserves.
3 November 2022
The UK’s new qualifying asset holding company regime premium
Card image Elena Rowlands Ian Zeider Emily Clark
Emily Clark, Elena Rowlands and Ian Zeider (Travers Smith) give an overview of, and their verdict on, the QAHC legislation in the Finance Bill. 
18 November 2021
Draft Finance Bill 2016: Restricted stock units premium
Card image Philip Paur
Philip Paur (Deloitte) examines further changes affecting share incentives for internationally mobile employees, which take effect from April.
 
2 March 2016
Remittance issues on payment to UK company premium
Card image Jo Summers

Jo Summers (PWT Advice) answers a query on remittance issues on payment to UK company

21 May 2015
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23 April 2025
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