July 25, 2022
The Residence Nil Band

At some point in their life any parent will have to deal with the tax consequences of passing their main home, or other real estate owned, down to their children. The typical question we get asked by them is how they can avoid an inheritance tax charge on their real estate on death. There are […]

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SDLT: supplemental 3% charge on additional residential property purchased by individuals

From 1 April 2016 a supplemental 3% stamp duty land tax (SDLT) charge applies to purchases of additional residential dwellings in England and Northern Ireland. The legislation is contained in Sch. 4ZA of Finance Act 2003 (FA 2003). The charge applies to acquisitions made by companies, or non-natural persons, unless the chargeable consideration paid is […]

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Your overseas assets, income or gains HMRC letter

Many UK taxpayers in the last few months have surprisingly found in their mailbox a letter from HMRC about “Your Overseas Assets, Income or Gains” in which they were informed that HMRC has obtained information from overseas tax authorities about assets held by them in foreign jurisdictions on which they may have a UK tax […]

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Business Investment Relief

Business Investment Relief (BIR) is aimed at individuals who are residents but not domiciled or deemed domiciled in the UK who claim the remittance basis of taxation. The relief allows a remittance basis user to invest foreign income and gains in UK companies without triggering a tax charge. The rules governing the relief are found […]

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The Remittance Basis and Crypto Assets

The Remittance Basis of taxation is a generous relief on income and capital gains tax available to non-UK domiciliaries. When a claim is made, most categories of non-UK source income are not taxed unless remitted to the UK. The same principle applies to gains realized on the disposal of non-UK assets. Are crypto assets non-UK […]

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Because life is complicated enough. 

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