Tag: capital gains tax

Spring Budget 2017

Spring Budget 2017: Tax Issues

Spring Budget 2017: Tax issues Spring Budget 2017 was relatively uneventful from the tax point of view, compared with the 2016 Autumn Statement. As we are told that this will be the last Spring Budget, this is, perhaps, not altogether surprising. Personal Tax and NIC There were, however, the beginnings of an […]

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non-reporting funds

Non-Reporting Funds and Rebasing

Non-Reporting Funds and Rebasing As our previous blog posts outlined, there are substantial changes to the taxation of long-term resident UK non-domiciliaries which take effect from 6 April 2017. The announcement in March 2016 that non-domiciled individuals who will become deemed domiciled for income tax and CGT purposes on 6 April […]

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Carried interest

Carried Interest – when it arises and how much is the UK gain?

Carried interest – when it arises and how much is the UK gain? Our previous blog article on the new rules for the taxation of carried interest looked at their general impact on investment managers, including the introduction of the concept of income-based carried interest (“IBCI”) and the rule that […]

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non-doms

Non-Doms: Draft legislation on the new rules on deemed domicile for tax purposes

Non-Doms: Draft legislation on the new rules on deemed domicile for tax purposes On 2 February 2016, HMRC issued the draft legislation effecting the changes to the taxation of non-doms as announced in the Summer Budget of 2015. This is the latest stage in HMRC’s consultation exercise in relation to […]

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