Finance Bill 2013: New Residential Property Taxes in the United Kingdom
This note outlines the new residential property tax charges following the publication of draft legislation on 11 December 2012 and, latterly, 31 January 2013 by the UK Government. Following both...
View ArticleDomicile Election for Non-UK Domiciled Spouses and Civil Partners
Non-UK domiciled individuals who have a UK domiciled spouse or civil partner now have the option to elect to be treated as domiciled in the United Kingdom for inheritance tax (IHT) purposes. This will...
View ArticleCosts Sanctions For Failing to Respond to an Offer to Mediate: A Warning to...
A recent UK Court of Appeal judgment demonstrates a clear and unequivocal endorsement of mediation and makes clear that a party who refuses to acknowledge or engage in an invitation to participate in...
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