Tax avoidance: Tech, telly and Treasury tax tension Ever since the start of the Industrial Revolution in 18th-century Britain, entrepreneurs and politicians alike have recognised that technology sells. Across more than two centuries, from a mechanised textile industry to Twitter, innovation has transformed lives and swollen company bank balances. Unsurprisingly, 
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Tax policy: What did the recent party conferences tell us about tax? Despite the frequency of the polls appearing in British media, the only test of opinion which really matters is the General Election. Nevertheless, all the major political parties recognise the merit in keeping the country on their side 
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April 2019 loan charge – ‘If you tolerate this… …your children will be next’ sang the Manic Street Preachers almost a decade ago. I don’t think they were singing about the April 2019 loan charge. It is quite possible they were not talking about tax at all. It’s not a 
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2019 Loan Charge and Parliament: Retro-spectacle The question of whether something might be fair or not is usually highly subjective. There is, of course, an old cliché suggesting that anything’s permissible in romance and military conflict but we all know that’s not strictly true. In those situations as with many 
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April 2019 loan charge: A practical guidance Introduction This is designed as a ‘practical guide’ to dealing with the April 2019 loan charge. We have made our views on this pernicious legislative wrecking ball clear over the last months. If one wants to read them then please refer here. Secondly, 
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Non UK resident property investors IHT General – Non UK resident property investors IHT As one might be aware, IHT is tax that is primarily focused on one’s domicile position rather than one’s tax residence. However, it is still likely to be a significant issue for a non-resident investor in UK 
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Non UK resident property investors capital gains tax (“NRCGT”) Introduction – Non UK resident property investors capital gains tax It was an enduring basic principle of UK CGT that it generally only applied to UK resident persons. This was regardless of whether that person was an individual, a body of Trustees 
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Non UK property investors 3% SDLT additional rate Background – Non UK property investors 3% SDLT additional rate As announced at the Autumn Statement 2015, a Stamp Duty Land Tax (SDLT) surcharge was introduced with effect from 1 April 2016. This SDLT surcharge applies to the purchase of ‘additional’ residential properties. 
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Non UK resident property investors and ATED Background – Non UK resident property investors and ATED As discussed in our article on the SDLT changes in this area, the Government used a penal tax charge (doesn’t look quite so penal any more when compared to the general SDLT rates for high 
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Non UK resident property investor tax: an introduction Non UK resident property investor tax: background One does not have to look too far back to find a time when advising a non-UK resident individual on how to structure a UK property investment from a tax perspective was a relatively simple 
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