With the residence nil rate band (‘RNRB’) to remain frozen until April 2026, now there is all the more reason for you to review your existing wills and explore inheritance tax (‘IHT’) opportunities to maximise the availability of this valuable exemption, Flora Nelmes, Associate at Hunters Law, explains. What is the RNRB? The RNRB was […]
A Competent Authority Agreement (CAA) between the UK and US was published on 28 July. The CAA confirms that despite the UK no longer being a member state of the EU, it will be treated as such for the purposes of applying paragraph 7(d) of Article 23 of the UK/US double taxation agreement (DTA). The […]
Jessica Harris, Associate at Hunters Law shares her opinions on the Autumn Budget. No targeted relief for sectors outside of retail, leisure and hospitality Firms outside retail, leisure and hospitality are desperately in need of Government support due to the impact of the pandemic, however firms hoping for drastic reforms in the Autumn Budget were […]
Following the news that the Ministry of Justice is seeking to increase probate fees for both professional and non-professional applicants in England and Wales, Louise Garrett, Associate at Hunters Law LLP, examines the criticisms that the proposals have received. The 2019 proposals put forward by the Ministry of Justice (MoJ) in respect of probate fees […]
Harriet Murray, Senior Associate, Hunters Law LLP, explores the implications of paying for the coronavirus pandemic with a wealth tax. Prompted by the exceptional circumstances of the COVID-19 crisis, in April 2020 a Wealth Tax Commission was established. It was composed of two academics and a barrister to assess whether a wealth tax would be […]
The UK government has introduced a new rule concerning the distinction between contractors and employees and how it is assessed. Roderick van Vliet, Head of Legal at Remote, examines the new IR35 rule and its likely effect for businesses.
Since its enaction in 2019, Law 13874 has had significant consequences for the insurance and reinsurance sectors in Brazil. We hear from Luis Felipe Pellon on the impact of this law and additional legislation relating to public bids.
With its EU connection and appealing tax incentives, we discuss with Elias the common misconceptions investors have towards Cyprus and why it is in fact an ideal location to do business. The president of the Cyprus Germany Business Association, Stefan Nolte, said, “Cyprus will need to come up with new ways to attract direct investments […]
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