Author Archives: Alice Heathfield

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 …

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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 …

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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 …

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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 …

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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 …

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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. …

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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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Are Harry and Meghan still exposed to UK tax?

News of a baby is always a joyous celebration for a couple and their family. For the estate planning lawyer, it represents a timely opportunity for the couple to reflect on their planning and whether it still achieves the desired …

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Shake up of CGT?

The Covid pandemic has dealt a serious blow to the state of the nation’s finances. Predicting what the pandemic holds in store has proven a real problem for commentators and the Government alike, but it seems certain that eventually the …

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Richard Viegas named in The Lawyer’s Hot 100 2021

The Lawyer’s prestigious annual list recognises the most daring, innovative and creative lawyers from in-house, private practice and the Bar. These talented individuals are chosen for both their excellence and their relevance. They are doing extremely important work and are …

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