eu parliament votes in favour of public
The ultimate owners of companies and trusts will have to be listed in public registers in EU countries, under draft anti-money laundering rules approved by the European Parliament on Tuesday.
Gerry Brown
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three reasons osbornes 2013 budget will
Gerry Brown, technical manager of Prudential, says in years to come, George Osborne's 2013 Budget might come to be regarded as one of the most memorable Budgets – at least from an "offshore" perspective.
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thus with heavy hearts we dismiss the appeal
Prudential’s Gerry Brown explains why it can be dangerous when clients “act on their own initiatives”.
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when love hurts the wallet
Moving away from a loved one can be hard for many reasons, but if you must do it, do it properly or you could face the wrath of the taxman, says Prudential’s Gerry Brown.
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time apportioned reduction changes
Last week, HMRC published a consultation to propose changes to the time apportioned relief tax regime. Here Prudentials Gerry Brown explains what the revenue has set out to do.
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mansion tax plan catches eye of wealth
Gerry Brown, technical manager at Prudential,looks at how the UK’s proposed ‘mansion tax’ scheme is likely to hit HNWIs whose pricey UK properties have avoided certain taxes until now, by being held via offshore entities.
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when the shoreline gets blurred
A Canadian court recently ruled that a trust can be viewed similarly to a company, with its activities judged on where they take place. Prudentials Gerry Brown says in light of this it is important to ensure offshore activities remain offshore.
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a question of intent
With the long-awaited reforms on UK tax residency rules having been deferred until at least 2013-14, Prudentials Gerry Brown takes us through a recent case as a reminder of the complexities involved.
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lessons from Ireland on anti avoidance
The UK governments appetite for a General Anti-Avoidance Rule remains. Here Prudentials Gerry Brown looks at how it sometimes hasnt worked in Ireland.
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dodging the tax man
Prudentials Gerry Brown explains how a tax avoider recently won a case in the UKs Court of Appeal against HM Revenue & Customs, despite admitting participating in “artificial tax avoidance”.
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details of uk residency test seen
Advisers and those of their clients who consider themselves non-resident in the UK for tax purposes are looking forward to knowing, within the next week, the details of the Governments first comprehensive legal definition of residency.
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landmark case raises questions over
Prudentials Gerry Brown explores yesterdays ruling in the case of Robert Gaines-Cooper, who had for five years fought an HMRC decision to tax him as a UK resident.