Remittance basis: draft Government amendments

Friday, 30th May 2008

Amendments to the Finance Bill have been published.  They modify the provisions in Schedule 7 to Finance Bill 2008 relating to Share Incentive Plans and Save As You Earn option schemes.

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Gregson v HAE Trustees Ltd - another aspect

Friday, 30th May 2008

Now that I have seen the full transcript of this case, I see that another important issue was argued.  This is the application of section 4 of the Trustee Act 2000. 

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Appleby newsletter

Friday, 30th May 2008

I have been sent a copy of the email newsletter published by Bermudian international firm Appleby.

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Wi-fi in the courts

Thursday, 29th May 2008

HMCS has announced the installation of wi-fi in courts (but it’s not free).

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FAQ: Residence and domicile - non-resident trusts

Wednesday, 28th May 2008

HMRC provide a series of answers to frequently asked questions about the proposed changes to the residence and domicile tax rules relating to Trusts and alienation.

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A statutory residence test?

Tuesday, 27th May 2008

The Liberal Democrats have tabled a statutory residence test, to be inserted into the Finance Bill, for the purposes of income tax and capital gains tax.

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