TAX-PLANNING

Rhys Thomas (KPMG) explains how careful planning leaves a lot of scope for tax-efficient pension savings.

The onwards gift rules came into effect on 6 April 2018. Fiona Poole (Maurice Turnor Gardner) navigates the legislation.

Key points from the UK’s final regulations implementing DAC 6.

Helena Luckhurst

Katie Mitchell

Helena Luckhurst and Katie Mitchell (Fladgate) consider the succession planning issues that entrepreneurs should consider at both an early stage and throughout the lifecycle of their business.

Claire Weeks

Emma-Jane Weider

Emma-Jane Weider and Claire Weeks (Maurice Turnor Gardner) focus on those UK resident individuals who are non-UK domiciled but who will become ‘deemed domiciled’ for tax purposes from the start of the 2019/20.

Alex Ereira

Ceinwen Rees

Ceinwen Rees and Alex Ereira (Macfarlanes) explain why practitioners will need to review advice given to clients who are expecting to benefit from entrepreneurs’ relief.

Lynne Rowland

Lynne Rowland (Kingston Smith) examines the new IHT disclosure rules which took effect from April.

Liz Wilson

Liz Wilson (Squire Patton Boggs) considers whether the Supreme Court’s decision shifts the boundary between acceptable and unacceptable SDLT planning.

Julian Feiner

Julian Feiner (Dentons) examines the First-tier Tribunal’s recent decision that three Jersey companies incorporated as part of a tax planning arrangement were resident in the UK.

Martin Shah Hatice Ismail Gary Barnett

Hatice Ismail, Martin Shah and Gary Barnett (Simmons & Simmons) review the EC’s proposal for a directive to impose mandatory reporting obligations on intermediaries and taxpayers involved in certain cross-border tax planning arrangements.

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