Using Unremitted Funds to pay for University fees

Background We regularly come across non-UK domiciled clients who have claimed the remittance basis of taxation in previous years (either before…

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Think before electing into the patent box regime

Background The UK’s patent box regime came into operation in April 2013.

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UK Residential Properties – New CGT rules for Non-residents

From 5 April 2015 a new capital gains tax charge applies to non-residents disposing of UK residential property.

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