The Chancellor of the Exchequer, Philip Hammond, presented his Autumn Budget to Parliament on 22nd November 2017.

The Irish Finance Act 2012 has been enacted, giving effect to the measures contained in Finance Bill 2012.

On 6 April 2013 the Statutory Residence Test came into effect and must now be used in order to determine whether or not an individual is UK resident for tax purposes.

The European Union (Anti-Money Laundering: Beneficial Ownership of Corporate Entities) Regulations 2019 (S.I. No. 110 of 2019) (the "Regulations") were issued by the Irish Finance Minister on 22 March 2019.

Many of the UK's double tax treaties have allowed profits deriving from UK land and property development and dealing activities to escape UK tax where a non-resident developer undertakes a property trade with treaty protection and without the creation of a permanent establishment ("PE") in the UK.

The Enterprise Investment Scheme is designed to help small trading companies to raise finance by offering a range of tax reliefs to investors who subscribe for and purchase new shares in those companies.

Enterprise Management Incentives are share options which offer tax favourable incentives.

In this article, we will focus on multiple dwellings relief, which can be a valuable relief for purchasers of UK residential real estate.

The focus of the EU Treaties is the creation of an internal market without borders.

When carrying out succession planning in the UK, lifetime gifts can be an important part of an individual's tax planning.

Taxpayers have just over a month – until 30 September 2018 – to disclose to HMRC any undeclared UK tax liabilities on overseas income or assets under the Requirement to Correct (RTC) legislation.

Guernsey partnership law has evolved rapidly since the 1990's to allow for the formation of various forms of partnerships with limited liability.

When considering investing in a property development project in the UK, as well as legal and financing considerations, it is important to take tax advice to ensure that the development...

Private clients and their advisers should be asking themselves (and each other) if they are sufficiently prepared for the Common Reporting Standard ("CRS").

The FOTRA designation covers all UK Government Securities, also known as Gilts, acquired on or after 6th April 2013 where the beneficial owner is resident outside of the UK.

The Government is consulting on how to change two aspects of the partnership tax rules in order to prevent tax loss arising from disguised employment relationships through limited liability partnerships and from certain arrangements involving the allocation of profits and losses among partnership members.

As a result of the UK's travel restrictions and other self-isolation measures that have been imposed in an effort to contain the spread of COVID-19, individuals who are unable to leave the UK may be concerned about ...

11 December has been announced as the day when the long-awaited draft legislation will be published in connection with the proposed new tax regime for high value UK residential property.

A common question put to tax advisors by UK resident clients is "is there any way I can legitimately use an offshore company or trust to hold assets and reduce my UK tax bill?"

The Government has simultaneously published the response to its Consultation on the Taxation of High Value UK Residential Property and certain draft clauses of the 2013 Finance Bill.