All articles by Jo Summers

Feature

Gone to pot

2020-08-11T00:00:00Z

While pension pots are usually exempt from inheritance tax, there are still exceptions to be wary of. Jo Summers looks at the traps to avoid

Feature

Back to Basics: Residence and domicile

2019-08-06T00:07:00Z

Jo Summers goes back to basics on residence and domicile

Feature

Workshop: IHT and the family home

2017-09-19T00:00:00Z

Delegates at the conference could choose between five workshops, run twice over the course of the day. Jo Summers rounds up her workshop

Feature

Wind it up

2017-02-14T00:00:00Z

Jo Summers addresses the key taxation issues trustees must be aware of when winding up a trust

Feature

Wind up

2016-11-15T00:00:00Z

In the first of a two-part article, Jo Summers explains the various ways in which a trust may be brought to end and the key considerations for trustees

Feature

Generation game

2016-03-22T00:00:00Z

Major changes to the tax charges that apply to benefits paid on the death of a pension scheme member took effect almost a year ago. Jo Summers outlines what benefit options now apply, and how you can plan effectively for your clients

Feature

Home and away

2016-03-08T15:27:00Z

Clients may not realise how complicated it can be to buy or inherit a property abroad. Jo Summers looks at the issues involved and the impact of the new EU regulation on succession

Feature

The devil’s in the detail

2016-01-19T00:00:00Z

The summer budget this year announced huge changes to how non-doms who are long-term-resident in the UK are taxed. Jo Summers explains the proposals for next year’s Finance Act and what they mean for non-doms

Feature

A taxing issue

2015-11-26T12:50:00Z

Jo Summers explains the UK’s current position on tax compliance, and what advice you need to give your clients

Feature

Back to basics: Residence and domicile

2015-05-20T10:49:00Z

Jo Summers explains how to assess client’s residence and domicile status – and the impact this can have on will-drafting and succession issues – and examines the new EU certificates of succession

News

New international tax compliance regulations in force

2015-05-20T10:34:00Z

The regulations set out FATCA due diligence and reporting obligations for UK financial institutions, explains Jo Summers

Feature

Annual Conference 2014: Offshore issues for onshore practitioners

2014-09-11T00:00:00Z

In this workshop, Jo Summers looked at some of the offshore issues that may affect onshore private client practitioners, including non-residents investing in the UK and UK clients who invest offshore

Feature

Back to Basics: FATCA and UK trusts

2014-07-16T00:00:00Z

Jo Summers explains what FATCA is and its application to UK trusts