-
Archives
- August 2024
- July 2024
- June 2024
- May 2024
- April 2024
- March 2024
- February 2024
- January 2024
- December 2023
- November 2023
- October 2023
- September 2023
- August 2023
- July 2023
- June 2023
- May 2023
- April 2023
- March 2023
- February 2023
- January 2023
- December 2022
- November 2022
- October 2022
- September 2022
- August 2022
- July 2022
- June 2022
- May 2022
- April 2022
- March 2022
- February 2022
- January 2022
- December 2021
- November 2021
- October 2021
- September 2021
- August 2021
- July 2021
- June 2021
- May 2021
- April 2021
- March 2021
- February 2021
- January 2021
- December 2020
- November 2020
- October 2020
- September 2020
- August 2020
- July 2020
- June 2020
- May 2020
- April 2020
- March 2020
- February 2020
- January 2020
- December 2019
- November 2019
- October 2019
- September 2019
- August 2019
- July 2019
- June 2019
- May 2019
- April 2019
- March 2019
- February 2019
- January 2019
- December 2018
- November 2018
- October 2018
- September 2018
- August 2018
- July 2018
- May 2018
- April 2018
- March 2018
- February 2018
- January 2018
- December 2017
- November 2017
- October 2017
- September 2017
- August 2017
- July 2017
- May 2017
- January 2017
- December 2014
- September 2014
- June 2014
-
Meta
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
Comments Off on How to take steps to offset climate litigation risks
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
Comments Off on Corporate residence of subsidiaries: Court of Appeal decision provides more questions than answers
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
Comments Off on Why a mistake in London is more of a blunder in New York
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
Comments Off on What does the Budget 2021 mean for Residential property?
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
Comments Off on Looking at the Budget 2021 from a Private client perspective
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
Comments Off on Harry and Meghan ceasing to be UK resident
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
Comments Off on Are banks under a duty to prevent Authorised Push Payment fraud?
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
Comments Off on Introduction of VAT ‘reverse charge’ from 1 March 2021 for building and construction services
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
Comments Off on What advisers can do to help clients hit by the US/UK double tax treaty
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 …
Posted in Longer Reads
Tagged covid19, discrimination, employees, employers, vaccination, vaccination policy, vaccine
Comments Off on Are Vaccination Policies at Work Discriminatory?