UK real estate, particularly prime property in London, has always attracted significant international investment.

As part of our series of articles covering SDLT, we will be looking at some other, more niche areas of SDLT.

Chinese entrepreneurs and their businesses have often used classical offshore companies to minimise their Chinese tax liabilities.

The Seed Enterprise Investment Scheme (SEIS) is designed to help small, early-stage trading companies to raise equity finance by offering a range of tax reliefs to individual investors who subscribe for and purchase new shares in those companies. It compliments the existing

The treaty provides benefits for UK companies operating in the UAE, and to short-term business visitors based in the UAE coming to the UK.

Business Investment Relief (BIR) is a potentially valuable tax relief for UK resident non-domiciled individuals looking to bring funds into the UK to invest in a qualifying trading company...

With effect from 6 April 2019, the UK's capital gains tax (CGT) regime for non-residents was extended to include UK commercial property as well as indirect disposals of UK real estate (whether residential or commercial).

In recent years many wealthy non-EU citizens have wished to take up residence in the EU or in countries such as Switzerland.

UK real estate, particularly prime property in London, has always attracted significant international investment.

The UK's transition period with the EU comes to an end on 31st December 2020. After that, EU Directives governing tax and other matters will no longer be directly applicable between the UK and the other 26 Member States.

This briefing focuses on the recent tax changes affecting individuals born in the UK with a UK domicile of origin who return to the UK having acquired a domicile of choice overseas...

UK real estate, particularly prime property in London, has always attracted significant international investment.

Guernsey offers an established and robust Trust Law and as a result has emerged as a prominent jurisdiction for the establishment and administration of trusts.

Guernsey is a British Crown dependency located in the English Channel.

The government released a further consultation document on Friday 18th August 2016 in which they confirm that they will press ahead with the proposed changes to the taxation of non-domiciled individuals.

Since 1st April 2021, non-UK residents purchasing residential real estate in the UK have been subject to a 2% surcharge on all rates of SDLT.

UK companies can be used for a variety of trading and investment activities. In recent years companies have become a popular vehicle through which to conduct business, particular for the tax advantages that they offer.

On Friday 18th August 2016 the government released a further consultation document on the proposed changes to the taxation of non-domiciled individuals due to take effect from 6 April 2017.

The past few years have seen numerous changes to the SDLT legislation in the UK. During the Covid-19 pandemic we enjoyed a number of ‘Stamp Duty holidays', but, we have also seen the introduction of additional rates of SDLT and SDLT surcharges for certain purchasers.

The UK's relationship with the EU will change fundamentally once the formal Transition Period ends on 31st December 2020.