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Author Archives: Alice Heathfield
How to take steps to offset climate litigation risks
Heightened public interest and concern for environmental issues creates opportunities for businesses, including financial services firms, looking to align themselves with that sentiment. Environmental, social and governance (ESG) investing has grown exponentially recently, and a range of funds and financial …
Posted in Longer Reads
Tagged climate change, environment, ESG
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Corporate residence of subsidiaries: Court of Appeal decision provides more questions than answers
Though the CA judges unanimously agreed that the UT’s reasons for overturning the FTT decision were flawed, the judges disagreed on whether the FTT decision might have been wrong for other reasons – an issue that was strictly out of …
Posted in Longer Reads
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Why a mistake in London is more of a blunder in New York
Last year, Citibank committed one of the most embarrassing blunders in recent Wall Street history. The bank, acting in its capacity as Administrative Agent for a syndicated loan taken out by Revlon, had intended to wire approximately $8 million in …
Posted in Shorter Reads
Tagged citibank
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What does the Budget 2021 mean for Residential property?
SDLT The current stamp duty holiday has been extended to 30 June 2021. The suspension on the first £500,000 of all property sales in England and Northern Ireland will therefore continue to apply. The holiday means that anyone completing a …
Posted in Shorter Reads
Tagged property market, residential property, sdlt, sdlt holiday, stamp duty land tax, the budget
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Looking at the Budget 2021 from a Private client perspective
PROPERTY SDLT Holiday Extension Having heard the representations from housebuilders and buyers, the Chancellor announced that the current SDLT threshold of £500,000 will be extended until 30 June 2021. After that date, there will be a gradual tapering of the …
Posted in Shorter Reads
Tagged capital gains tax, income tax, inheritance tax, the budget
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Harry and Meghan ceasing to be UK resident
As a couple the Duke and Duchess of Sussex garner significant public attention. However, to the UK tax adviser, they provide a perfect backdrop against which to frame the UK residency and domicile rules, and they help elucidate an important …
Posted in Longer Reads
Tagged CGT, domicile rules, harry and meghan, income tax, UK tax, US residents, US/UK tax rules
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Are banks under a duty to prevent Authorised Push Payment fraud?
FACTS In 2018, the claimant (Mrs Philipp) and her husband were tricked into sending £700,000 to bank accounts controlled by fraudsters in the United Arab Emirates. Through an elaborate scheme, the fraudsters convinced Philipps that they were agents of the …
Posted in Longer Reads
Tagged bank fraud, fraud, Quincecare
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Introduction of VAT ‘reverse charge’ from 1 March 2021 for building and construction services
From 1 March 2021, the domestic VAT ‘reverse charge’ for supplies of building and construction services will come into operation. The new measures apply to VAT-registered businesses who are supplying/receiving standard or reduced-rated services reported under the Construction Industry Scheme …
Posted in Shorter Reads
Tagged construction, HMRC, VAT reverse charge
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What advisers can do to help clients hit by the US/UK double tax treaty
Unlike most other jurisdictions worldwide, the US levies tax based on citizenship. This means that a US citizen living in the UK can be simultaneously exposed to UK tax as a UK resident and US tax as a US citizen. …
Posted in Longer Reads
Tagged double tax treaty US UK, double taxation, UK tax, US citizens in UK, US tax
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Are Vaccination Policies at Work Discriminatory?
ACAS guidance ACAS (the body which deals with employee/employer disputes in the first instance) has taken the view that employers cannot require employees to take the vaccine and should listen to concerns if staff refuse to take it (read more …
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Tagged covid19, discrimination, employees, employers, vaccination, vaccination policy, vaccine
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