- Capital Gains Tax Increases in brief - September 2020. Why rate increases are expected, current/future rates, when rates would rise, and planning points. There has been recent speculation that rates of capital gains tax (CGT) could be set to increase as the Government seek to recoup some of the mounting costs of supporting the UK economy through the Covid-19 pandemic.
- Advance planning for emigration - by Natasha Smith, Meridian. More people talk about emigration for tax reasons than actually go ahead with it, and this is for good reason. The realities of the upheaval required and the necessity to emigrate to somewhere with a suitably attractive tax regime make it a very difficult decision. Nevertheless, it does seem that more people are seriously considering this option at the current time.
- Protected settlements for non-UK domiciled individuals by Jon Croxford, Meridian. The tax rules for non-UK domiciled individuals changed significantly in 2017 when new legislation brought them fully within the scope of UK tax once they have been UK resident for 15 years. As a quid pro quo, however, the concept of protected settlements was introduced.
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