Tag Archives: UK tax

Gifts with international elements

Posted on December 10, 2021 by Molly Jones

When considering making lifetime gifts, international elements can complicate matters. The international dimension may arise because you have assets in foreign jurisdictions or because you are resident or otherwise subject to tax in another country.  In such circumstances, it is crucial …

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How the US and UK tax systems work together

Posted on March 16, 2021 by Alice Heathfield

Unlike most other jurisdictions worldwide, the US levies tax on its citizens irrespective of whether they live in the US. This means that a UK resident US citizen is often exposed to both US and UK tax simultaneously. The extent …

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Harry and Meghan ceasing to be UK resident

Posted on February 26, 2021 by Alice Heathfield

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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What advisers can do to help clients hit by the US/UK double tax treaty

Posted on February 18, 2021 by Alice Heathfield

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 Harry and Meghan still exposed to UK tax?

Posted on February 15, 2021 by Alice Heathfield

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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