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Inheritance Tax
Cyprus
Oxford Management
Cyprus has established a local trust legislation that is a combination of the English Trustee Act of 1925 and the International Trust Law No.69 (I)/92 as amended by Law 20(I)/2012.
Czech Republic
Kinstellar
October 2020 – A long-debated government bill to abolish the real estate acquisition tax was signed into law by President Miloš Zeman on 18 September 2020.
Isle of Man
DQ Advocates
The Isle of Man Court has confirmed the ability to undo past actions that have resulted in adverse tax consequences on the basis of mistake.
Italy
Giambrone & Partners
Italy has positioned itself as the best country to choose as a base for doing business across Europe. Two schemes - the Budget Law - Article 24-bis of Italy's Tax Code (TUIR) launched in...
Jersey
Carey Olsen
B and C v D, E, F and others [2020] JRC 169, Commissioner Clyde-Smith and Jurats Blampied and Thomas
UK
Charles Russell Speechlys LLP
The University of Exeter's recent survey, commissioned by NFU Mutual, has found that less than a fifth of farmers plan on fully retiring.
Charles Russell Speechlys LLP
When preparing a will many people rightly spend a lot of time thinking about who they want to benefit financially on their death.
Withers LLP
In sudden downturns and times of uncertainty – in this case, exacerbated by a pandemic situation – investors lean towards stable returns.
The Sovereign Group
No tax is popular but ‘death taxes' –death duties, inheritance tax or estate tax – are generally more unpopular than most.
Taylor Vinters
If you're seeking to pass your assets to the younger generation, there are various options.
The Sovereign Group
These are unusual times. Many are working from home and have more time on their hands than anticipated. But the title refers to using this time productively ...
The Sovereign Group
Expatriate life is an adventure and it can be fragile and unpredictable – even the best-laid plans can be turned on their head in an instant.
Withers LLP
An art collection can take a lifetime to put together and many considerations can influence a collector's decisions when it comes to planning their legacy and the devolution ...
Withers LLP
The UK real estate market in particular the residential market, continues to attract foreign investors. However, fiscal reforms over the past few years specifically targeting UK residential...
Charles Russell Speechlys LLP
According to recent research over a third of grandparents have given a financial boost to their grandchildren and a further third have plans to do so.
Withers LLP
Losing someone close to you is always hard, even if it is expected. Thinking about what to do next can be a daunting prospect
Charles Russell Speechlys LLP
In this five-part series, we will take a look at some key UK and Swiss tax issues which should be considered when thinking about climbing the English or Swiss real estate ladder.
Charles Russell Speechlys LLP
My client's family has owned a house for the last two centuries.
DMH Stallard
In the last few months the country has fluctuated between fear, hope, dismay and doubt. The government's latest announcements have provided relief for many individuals...
Wrigleys Solicitors
The Office of Tax Simplification is reviewing Capital Gains Tax. We look at how this might affect Wrigleys' rural clients.
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