RESIDENCE: COUNTING THE DAYS
CAPITAL GAINS TAX: WHO IS A SETTLOR
PENSION SCHEMES—IN SPECIE CONTRIBUTIONS
Second home owners are not well served by capital gains tax legislation, says Michael Waterworth
Paul Solon and Victoria Thompson consider how proposed changes to capital gains tax will affect non resident trusts
Phizackerley’s impact on will trust planning has been exaggerated, says John Hendry
Fleming (trading as Bodycraft) v Revenue and Customs Commissioners; Condé Nast Publications Ltd v Revenue and Customs Commissioners [2008] UKHL 2, [2008] All ER (D) 151 (Jan)
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Private wealth and tax team welcomes cross-border specialist as consultant
International hospitality and leisure specialist joins corporate team as partner
Firm appoints head of intellectual property to drive northern growth