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VAT & Portfolio Management Services

This article provides a summary of the recent Opinion of the Advocate General in the case of Finanzamt Frankfurt am Main V-Höchst v Deutsche Bank AG (Case C 44/11). Topic:Legislation

You can run, but you can’t hide

UK HM Revenue and Customs (HMRC) have made it very clear that it is not acceptable for those with overseas assets to not pay UK taxes where they are liable to do so. This article explains the measures the UK Government has put in place and the effect these measures have on UK taxpayers. Topic:Legislation

There's no escaping FATCA

By introducing FATCA, the US hopes to gather a sizeable amount of tax owed by US persons. Gordon Andrews tells us more. Topic:Legislation
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Deeds of variation

How deeds of variation can be used to alter the position of a deceased person’s estate and how to register a deed of variation with HM Revenue & Customs (HMRC) in the UK. Topic:Legislation
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Joint tenants and tenants in common

This article explains how property may be held in England and Wales by more than one owner. Topic:Legislation
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Common Reporting Standards Part 3

What action needs to be taken? Background to the Automatic Exchange of Information and the Common Reporting Standards (CRS) Topic:Legislation
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Common Reporting Standards Part 2

Who is affected and what are the timescales? Background to the Automatic Exchange of Information and the Common Reporting Standards (CRS) Topic:Legislation
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Common Reporting Standards Part 1

Background to the Automatic Exchange of Information and the Common Reporting Standards (CRS) Topic:Legislation
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Rules of Intestacy

This article explains how your estate will be distributed under the laws of England and Wales. It also touches briefly on how this differs from the laws of Scotland and Northern Ireland. Topic:Legislation
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UK Intestacy rules

From 1 October 2014, the UK intestacy rules have been amended by the Inheritance and Trustees’ Powers Act 2014.  Topic:Legislation
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Old Mutual International Manx Law Nominations

The aim of this article is to provide an overview of Old Mutual International’s current nominations created in accordance with the Isle of Man Contracts (Rights of Third Parties) Act 2001 and how they work. Topic:Nominations

Creating a lasting power of attorney

Execution, creation and revocation of a lasting power of attorney in England and Wales; and whether an attorney can make gifts or act as a trustee on behalf of the donor. Topic:Powers of Attorney
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Powers of Attorney

This article explains the importance of executing a power of attorney and the types of powers of attorney that can be created. Topic:Powers of Attorney
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Isle of Man disclosure facility

This article provides an overview of the disclosure facility agreement between the Isle of Man and the UK and explains the obligations of Isle of Man based financial intermediaries. Topic:Regulation
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EU regulation on Packaged Retail Investment Products

The aim of this document is to provide a brief overview of the EU regulation on Packaged Retail Investment Products and key information documents for investment products. Topic:Regulation
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To disclose or not disclose?

This article provides the background to DOTAS, including the recent changes announced in Finance Bill 2013, and explains when an IHT scheme must be disclosed to HMRC. Topic:Regulation

Insurance Mediation Directive

This article aims to provide you with an understanding of how the Insurance Mediation Directive works in practice. Topic:Regulation
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Investor protection measures in the RoI

This article provides an outline of the investor protection measures in Ireland, for policyholders who invest in a life assurance policy. Topic:Regulation
Child money

Protecting your client's money

Protection surrounding offshore investment products has multiple layers. This article explains how the different layers of investor protection available through Old Mutual International provide security for your client’s investments. Topic:Regulation
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Death whilst abroad

So when a UK domicile individual dies abroad, how is the death registered, and how are HMRC informed? Topic:Residency/Domicile

Moving abroad with confidence

This article provides an overview of some areas that your clients should consider before moving from the UK. Topic:Residency/Domicile
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Deemed Domicile & Excluded Property Trusts

This article discusses the concept of deemed domicile and explains why due to recent government proposals, it may be advisable to consider an excluded property trust sooner rather than later. Topic:Residency/Domicile
St Pauls

Understanding UK domicile

This article explains the concept of UK domicile and the number of different ways UK domicile can be acquired. Topic:Residency/Domicile
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Excluded property trust

This article explains the importance of using excluded property trust in the UK inheritance tax planning for non-UK domiciles living or planning to live in the UK. Topic:Residency/Domicile
Flower house

UK residential property and the international investor

Nobody knows the prospects for UK residential property in 2016 and beyond, but as the graph shows below, prices have been subject to considerable fluctuations in the last 10 years. Topic:Residency/Domicile
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Abolishing permanency of non-dom status

HM Treasury have issued proposals on how legislation should best be introduced in Finance Bill 2016 to restrict certain individuals from claiming non-dom status for tax purposes. Consultation is open 30 Sept -11 Nov 2015. Topic:Residency/Domicile
Planning for Non UK Domiciles - using your tax allowances

Planning for Non UK Domiciles – using your tax allowances

The following case study illustrates a typical Inheritance Tax (IHT) planning issue for UK domiciled clients along with potential solutions. A full fact find would need to be completed to assess suitability of the potential solutions by the adviser. The solutions are based on exemptions and allowances available under the rules in force at the date of this article for the tax year 2015/16. Topic:Residency/Domicile
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Property, CGT and PRR for the International Investor

Subject to certain reliefs and allowances, UK residents are liable to Capital Gains Tax (CGT) when they sell capital assets (including property), whether these are situated in the UK or overseas. Topic:Residency/Domicile
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Remittance to the UK – a taxing decision

This article summarises the key points for international advisers when deciding whether to use the remittance basis of taxation. Topic:Residency/Domicile
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