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Offshore funds are non-UK resident investment vehicles, such as companies and the overseas equivalent of unit trusts. When disposals of such funds are made, care needs to be taken...

When a person dies, their executors (if they have left a Will) need to apply to the Courts for a grant of probate in order that their estate can be administered. Whilst some...

Where the relevant conditions are met, the Substantial Shareholding Exemption (“SSE”) exempts gains arising on a qualifying disposal of shares from a charge to corporation tax.

Business Investment Relief (BIR) is available to non-UK domiciled individuals who are assessed to UK tax on the remittance basis. This valuable relief exempts from UK income tax...