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Technical articles | 01 Dec 2009
UK resident non-domiciled investors can (with certain exceptions) access the remittance basis of taxation on foreign source income and capital gains through paying a yearly £30,000 charge to the UK tax authorities.
News items | 01 Nov 2009
Technical articles | 01 Nov 2009
VAT The standard rate goes back up to 17.5% from 1 January 2010.
Technical articles | 01 Nov 2009
There are some important transitional points in the forthcoming offshore fund regulations. The draft regulations , with a few technical amendments and other corrections, have now been laid before Parliament. The regulations are due to take effect from 1 December 2009 and there are three ...
News items | 01 Sep 2009
Technical articles | 01 Sep 2009
Adrian Lowcock argues that nothing is more important than asset allocation when it comes to determining investment performance.  For financial planners, selecting the right funds - and the right mix of funds - is a vital part of the workload.  Make the wrong call here and you can ...
Technical articles | 01 Sep 2009
Investment trusts have been around for 150 years but only now, thanks to the Retail Distribution Review, do they look set to punch their full weight in the advice sector.  Liz Booth explains.  With the promise of better than average returns for the investment, low costs and easy a...
Technical articles | 01 Sep 2009
Steve Besford outlines HMRC's latest attempts, via the New Disclosure Opportunity, to recover unpaid tax from offshore accountholders.  In the April budget the Chancellor confirmed a New Disclosure Opportunity (NDO) for UK residents with unpaid tax connected to an offshore account.&nbs...
News items | 01 Aug 2009
A technical news bulletin for August 2009

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