Macfarlanes

The 31 January 2023 deadline for registering on the Register of Overseas Entities (the ROE) is fast approaching. By that date, overseas...

The First-tier Tax Tribunal’s recent decision in Shah v HMRC [2023] UKFTT 00539 (TC) provides a useful reminder of the considerations...

After much speculation concerning significant reforms to inheritance tax (IHT) - including a cut to the headline rate, an increase to the...

The UK Supreme Court recently handed down the final judgment in the long-running Fisher1 Transfer of Assets Abroad (TOAA) litigation,...

During the Covid-19 pandemic and associated lockdowns, complying with the strict formalities of the Wills Act 1837 for executing a will...

This week's announcements that the Labour Party plans on strengthening the current Government’s proposed reforms to the non-dom regime...

In a busy day for tax reform, draft legislation has been published that removes an exception to the targeted anti-avoidance rule (TAAR)...