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UK Parliament Votes For Public Registers In Offshore Jurisdictions
Parliamentarians in the UK on Tuesday 1 May approved an amendment to the Sanctions and Anti-Money Laundering Bill that will require the introduction of publicly accessible registers of beneficial ownership...
UK
8 May 2018
2
Non-Dom Update | July 2017
First announced in 2015, significant changes to the taxation of UK resident non-doms and non-domiciled owners of UK residential property had been proposed to take effect from 6 April 2017.
UK
7 Aug 2017
3
UK Budget Analysis
As anticipated today's Budget announcement contained little of great surprise.
UK
17 Mar 2017
4
New UK Non-Dom Tax Changes In April 2017 – Last Chance To Act (Video)
Following two formal consultations and much informal debate, we now have (most of) the much-anticipated legislation in respect of the changes to the taxation of non-UK domiciliaries.
UK
20 Dec 2016
5
Autumn Statement 2016: An Emerging Picture
In what we have today learnt will be the last Autumn Statement, Philip Hammond set out a number of confirmations and marked his tenure with a re-arrangement of the fiscal calendar.
UK
28 Nov 2016
6
UK Budget 2016 - Swiss Highlights
The run-up to today's UK Budget was dominated by rumours of major changes to the taxation of pensions which did not materialise.
UK
17 Mar 2016
7
UK Budget July 2015 – Non-Doms In The Spotlight
The July Budget 2015 was one of the most eagerly anticipated UK Budgets in recent years. It was the first Budget to be delivered by a Conservative government since 1996.
UK
13 Jul 2015
8
UK Budget 2015 Analysis
As is often the case with a Budget delivered immediately prior to a General Election, today’s announcements by the UK Chancellor of the Exchequer were more about securing headlines and votes than introducing significant changes to the tax system
Switzerland
23 Mar 2015
9
New Trust And Tax Reporting Obligations For UK Resident Non Doms – A Mini UK FATCA?
UK resident non-domiciliaries, who have offshore bank accounts and interests in non-UK structures, are currently not required to provide any information about those accounts/structures to HMRC.
UK
25 Nov 2014
10
Jersey Guernsey And Isle Of Man Disclosure Facilities And FATCA Style Agreements Announced
The announcement demonstrates the UK government’s commitment to its ‘no safe havens’ strategy and follows on from the success of the Liechtenstein disclosure facility, as well as Tax Information Exchange Agreements, put in place between the UK government and the governments of Jersey and Guernsey back in 2009 and more recently with the Isle of Man.
UK
8 Oct 2013
11
Jersey, Guernsey And The Isle Of Man – Disclosure Facilities And FATCA–Style Agreements Announced
The announcement demonstrates the UK government’s commitment to its ‘no safe havens’ strategy and follows on from the success of the Liechtenstein disclosure facility, as well as Tax Information Exchange Agreements, put in place between the UK government and the governments of Jersey and Guernsey back in 2009 and more recently with the Isle of Man.
UK
29 Sep 2013
12
Changes To The Eligibility Criteria For Use Of The Liechtenstein Disclosure Facility
It has always been a requirement for using the Liechtenstein Disclosure Facility (LDF) that the taxpayer has a connection with Liechtenstein.
UK
23 Sep 2012
13
Changes (And Proposed Changes) To The Regime For The Ownership Of High Value UK Residential Property
The March 2012 Budget included the announcement of a range of measures designed to discourage taxpayers from holding UK residential properties worth more than £2m in complex structures, particularly companies.
UK
20 Sep 2012
14
The Proposed Introduction Of A General Anti-Abuse Rule
The UK has put in place over many years statutory anti-avoidance provisions which apply in specific areas, along with more general principles derived from case law.
UK
19 Sep 2012
15
The Relaxation Of The Remittance Rules With Effect From 6 April 2012
It is now possible, with effect from 6 April 2012, for taxpayers who are resident but non domiciled in the UK and who pay tax on the remittance basis to bring their offshore income and gains into the UK free of tax.
UK
18 Sep 2012
16
The Proposed Statutory Residence Test
The new rules will also give a statutory basis to the previous practice of allowing taxpayers to split years between periods when they are UK resident and periods when they are not.
UK
18 Sep 2012
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