Onshore to Offshore: FICs Part II: Why you may prefer vanilla
The taxation of Family Investment Companies (FICs) depends upon how they are structured and where they are located. These two aspects...
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Tax & the Bar Blog
This blog is where I share ideas and insight on the world of tax. This isn't just a technical blog for tax experts. So if you have a viewpoint or you want to ask me a question, drop me an email.
Katherine Bullock
- 4 min
Onshore to Offshore: the anatomy of an FIC
Whilst it is true that Family Investment Companies (FICs) are simply companies used to hold investments and there are no special tax or...
Katherine Bullock
- 3 min
Onshore to Offshore: Family Investment Companies: Are you sure you are non-dom?
When to use a Family Investment Company (FIC) and where to locate it is predicated upon the residence and domicile status of the person...
Katherine Bullock
- 3 min
Onshore to offshore: A Brief History of Family Investments Companies - and why you might want one
It is easy to think that the story of the Family Investment Company (FIC) begins, as with many corporate investment ventures, with the...
Katherine Bullock
- 5 min
Onshore to Offshore: When your partnership is an offshore fund
In my last post, I looked at the process of moving a UK limited partnership aboard. One critical matter which warrants closer examination...
Katherine Bullock
- 4 min
Onshore to Offshore: “Moving” a UK limited partnership: What taxes issues are on your checklist?
UK limited partnerships – that is limited partnerships established under the 1907 Limited Partnerships Act 1907 and not to be confused...
Katherine Bullock
- 4 min
Finance Bill 2021 – POTAS Changes – A few bad apples
Included in the government’s Finance Bill is a section entitled “Avoidance” which deals with new powers being granted to HMRC to combat...
Katherine Bullock
- 4 min
A matter of timing – the new 60-day CGT Notification and Payment Limit
We can all breathe a sigh of relief. The Autumn Budget has announced the extension of the deadline for the reporting and payment of CGT...
Katherine Bullock
- 4 min
Autumn Budget 2021: Time to head home? Making it easier to bring companies on-shore
For many private clients, recent changes to the taxation of non-domiciled individuals, non-resident corporate landlords and UK land have...
Katherine Bullock
- 5 min
No Place Like Home – RPDT Update – Are we there yet?
The draft legislation for the new Residential Property Developers Tax (RPDT) was published for technical consultation on 20th September....
Katherine Bullock
- 4 min
No Place Like Home – Tax and the Main Residence – Don’t get lost in the weeds!
Much ink has been spilled on the topic of gardens and grounds in the context of Principal Private Residence Relief (PPR). However it is...
Katherine Bullock
- 4 min
No Place Like Home – Tax and the Main Residence – Here be dragons?
Last week I wrote about Principal Private Residence Relief (PPR) and the unforeseen circumstances that can arise where a person has two...
Katherine Bullock
- 4 min
No Place Like Home – Tax and the Main Residence – It’s official: beware quirks and foibles
On the 20th of May this year, the Office of Tax Simplification released a report on “a range of key practical, technical and administrate...
Katherine Bullock
- 4 min
No Place Like Home – Tax and the Main Residence – The Saga of Bunny Hall
A recent First Tier Tribunal case, Heather Whyte v HMRC [2021] TC08215, has brought attention yet again to the peculiarities of the rules...
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