Recent Features and Opinion – Page 6
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FeatureThe line of duty
The new higher stamp duty land tax rate for additional properties came into effect on 1 April 2016. Nigel Popplewell outlines how the changes apply to purchasers, including companies, trustees, and those with existing inherited property
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FeatureISA on the prize
Making use of the annual ISA allowance is one of the simplest ways to shelter tax investments efficiently, but one that many more investors could take advantage of. Toni Carver rounds up some recent changes to the ISA regime
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FeatureReduced circumstances
The case for pensions has become more compelling over recent years, with increased flexibility and lower tax charges. However, a number of recent changes have reduced how much higher earners in particular can benefit. Patrick Connolly explains
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FeatureAll good advice
The 2013 Retail Distribution Review drastically altered the financial advice landscape. Stephen Kavanagh looks at the pressures on financial advisers, and what it could mean for the future – and independence – of financial advice
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FeatureVariation on a theme
If a will is not fit for purpose or the estate could have been disposed of more efficiently from a tax point of view, all is not lost. It is possible to vary the disposition of an estate. Georgia Bedworth explains
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FeatureBack to Basics: Managing stocks and shares as part of an estate
Practitioners face a number of issues when dealing with an estate that contains portfolios of stocks and shares. It’s important to have a good understanding of how you can help clients plan before death, and deal with shares as part of the administration of an estate after death. Christopher Ekisson ...
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FeatureGeneration game
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
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FeatureBack to Basics: Finalising a tax liability
It’s become increasingly difficult to finalise an individual’s tax liability under the UK tax system. Lisa Vanderheide and Karmjit Mader provide a guide
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FeatureCapital thinking
Tax changes applying since April 2014 have created new opportunities and pitfalls for those buying and selling commercial property. Ray Chidell and Jake Iles explain
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FeatureMeans to a dividend
From April 2016, the notional 10% tax credit on dividends will end, making way for a new £5,000 tax-free dividend allowance. Steven Holmes and Sharon Ryan explain the tax implications of the changes – and what you can do to mitigate the costs.
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FeatureThe devil’s in the detail
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
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FeaturePowers that be
Richard Heaney looks at the land registration aspects of transactions involving the use of a power of attorney, and what you can do to ensure these applications are processed as quickly as possible.
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FeatureA taxing issue
Jo Summers explains the UK’s current position on tax compliance, and what advice you need to give your clients
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FeatureImmovable object
Dealing with the estates of UK-domiciled deceased persons with immovable property in Ireland can be complex and problematic. Maria Lakes offers guidance on the process, and explains why it is vital not to overlook Irish succession laws.
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FeatureDoubt of the benefit
Demonstrating beneficial ownership of property for tax purposes is not always straightforward. Lisa Vanderheide and Karmjit Mader consider how to evidence it, and the options available when agreement cannot be reached with HM Revenue & Customs
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FeaturePass it on
At the Private Client Section annual conference, Chris Whitehouse gave an update on inheritance tax changes, including the taxation of relevant property trusts, the extension of the nil-rate band, and tax avoidance
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FeatureGood as gold
How can solicitors ensure their clients get the best possible financial advice? Lucy Trevelyan looks at the options for partnering with financial advisers, and highlights two of the major potential issues: regulation and insurance
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FeatureIn with the new
Graham Poles looks at what developments, challenges and opportunities the new parliament might bring for private clients
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FeatureSummer sums
What will the first all-Conservative budget for almost 20 years mean for private client advisers and their clients? Patrick Connolly summarises the main changes to the inheritance tax, pensions and personal taxation regimes