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UK: Stamp duty land tax (SDLT) avoidance – HMRC win in Supreme Court

www.cms-lawnow.com/ealerts/2018/07/stamp-duty-land-tax-sdlt?cc_lang=en www.mishcon.com/news/publications/tax-aware-6/sdlt-supreme-court-confirms-effectiveness-of-hmrcs-tools-to-defeat-schemes www.cms-lawnow.com/ealerts/2019/05/stamp-duty-land-tax-sdlt-anti-avoidance-rule-may-apply-in-absence www.rpc.co.uk/perspectives/rpc-big-deal/stamp-duty-land-tax-avoidance-and-corporate-property-deals/ www.rpc.co.uk/perspectives/tax-take/hannover-sdlt-avoidance-and-corporate-property-deals-the-importance-of-timing/ www.traverssmith.com/knowledge/knowledge-container/stamp-taxes-2/#page=1 See also: bit.ly/2z1yIkA www.wrighthassall.co.uk/knowledge/legal-articles/2019/08/21/stamp-duty-land-tax-avoidance-dont-try-home/ brodies.com/insights/corporate-tax-and-incentives/tower-one-st-george-wharf-ltd-v-hmrc-sdlt-group-relief-and-anti-avoidance/ www.mishcon.com/news/neither-gardens-nor-grounds?publication=7285 0
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UK: Brexit and the EU Withdrawal Act

www.sidley.com/en/insights/newsupdates/2018/07/brexit-and-the-eu-withdrawal-act_update-for-financial-services-firms www.matheson.com/news-and-insights/article/access-post-brexit-are-you-in-or-out goo.gl/Snndng Click to access Brexit-factsheets.pdf   0
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UK: Pre-nups – are they legally binding?

goo.gl/yVJCJP www.sheppersonssolicitors.com/prenuptial-agreements.html Click to access Guide_to_Pre-nuptial_Agreements_email_version_Oct_12.pdf www.wrigleys.co.uk/families-individuals-and-trustees/family-owned-businesses/nuptial-agreements www.shoosmiths.co.uk/client-resources/legal-updates/concierge-wins-1-3m-from-heiress-despite-pre-nup.aspx www.familylawweek.co.uk/site.aspx?i=ed200230 www.jdsupra.com/legalnews/prenuptial-agreements-101-52008/ www.bailii.org/ew/cases/EWFC/HCJ/2019/19.html Radmacher v Granatino, 10 years on: revisiting the landmark case on nuptial agreements www.kingsleynapley.co.uk/insights/blogs/family-law-blog/ten-years-on-the-impact-of-radmacher-on-uk-prenups-and-divorces#page=1 Radmacher v Granatino, 10 years on: revisiting the landmark case on nuptial agreements Are nuptial agreements binding if the couple divorce? www.simpsonmillar.co.uk/media/what-is-the-purpose-of-a-prenup/ www.burges-salmon.com/news-and-insight/legal-updates/private-client/how-to-deal-with-marital-agreements-on-divorce...
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UK: Finance Bill brings non-residents fully into property tax net

home.kpmg.com/uk/en/home/insights/2018/06/tmd-draft-finance-no-3-bill-clauses-to-be-published-6-july.html www.moorestephens.co.uk/news-views/july-2018/draft-finance-bill-measures www.out-law.com/en/articles/2018/july/non-uk-property-companies-corporation-tax/ goo.gl/QD2ijx www.ogier.com/publications/changes-to-the-taxation-of-uk-real-estate-held-by-non-residents www.kattenlaw.com/UK-to-Tax-Real-Estate-Capital-Gains-of-Non-UK-Investors www.gov.uk/government/consultations/taxing-gains-made-by-non-residents-on-uk-immovable-property www.macfarlanes.com/insights/2018/extension-of-cgt-to-non-residents-holding-uk-real-estate/ Click to access 062_TJ_1407_Analysis_Goldstone.pdf www.dentons.com/en/insights/articles/2018/july/24/uk-real-estate-finance-bill-2018-19 www.duffandphelps.com/insights/publications/reag/dont-overpay-cgt-on-property-disposals www.boodlehatfield.com/the-firm/articles/taxation-of-property-gains-for-non-residents/ www.charlesrussellspeechlys.com/en/news-and-insights/insights/real-estate/2018/major-tax-change-ahead-for-non-uk-resident-investors-in-uk-property/ united-kingdom.taylorwessing.com/en/insights/tax-on-non-resident-property-gains-whats-the-latest Update: bit.ly/2NUhwYN www.friedfrank.com/index.cfm?pageID=25&itemID=8182 www.taxjournal.com/articles/taxing-non-residents-uk-property-gains-rules-funds-06122018 bit.ly/2x1ZcSe Non Resident UK Property Disposal – CGT Tax Changes April 2019 www.womblebonddickinson.com/uk/insights/articles-and-briefings/top-tips-americans-purchasing-uk-residential-property 0
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UK: Requirement to correct also applies to trustees

www.farrer.co.uk/News/Briefings/Trustee-Survival-Guide-Requirement-to-Correct1/ www.saffery.com/news-and-events/press-releases/2018/2-july-90-days-until-new-tax-penalties-bite www.gov.uk/guidance/requirement-to-correct-tax-due-on-offshore-assets See also: goo.gl/s6kvaf 0
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UK: FCA publishes ‘near final’ rules for its extension of the Senior Managers and Certification Regime

goo.gl/SuaXYM www.allenovery.com/news/en-gb/articles/Pages/FCA-publishes-near-final-rules-for-its-extension-of-the-Senior-Managers-and-Certification-Regime.aspx goo.gl/SuaXYM www.clydeco.com/blog/the-hive/article/the-extension-of-the-smrto-insurers-and-fca-solo-regulated-insu-2 blog.macfarlanes.com/post/102eyfq/senior-managers-and-certification-regime-extension-9-december-2019 www.clydeco.com/blog/the-hive/article/the-extension-of-senior-manager-and-certification-regime-to-fca risk.freshfields.com/post/102ezgv/widening-the-net-smr-extended-to-fca-solo-regulated-firms www.fca.org.uk/publications/policy-statements/ps18-14-extending-senior-managers-certification-regime-to-fca-firms Update: dwfgroup.com/de-de/news-and-insights/insights/2022/11/consumer-duty-enforcement 0
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UK: New Tax Treaties with Crown Dependencies

www.gov.uk/government/publications/jersey-tax-treaties www.jerseyfinance.je/news/double-taxation-agreement-with-the-uk www.gov.je/News/2018/Pages/NewDTAWithUK.aspx Click to access 2018_Jersey-UK_Double_Taxation_Agreement___not_in_force.pdf Click to access 2018_Isle_of_Man-UK_Double_Taxation_Agreement___not_in_force.pdf Click to access 2018_Guernsey-UK_Double_Taxation_Agreement___not_in_force.pdf www.ey.com/uk/en/services/tax/midweek-tax-news   0
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UK: PRA letter on how firms should handle exposures to crypto-assets

www.linklaters.com/en/insights/publications/2018/june/pra-letter-on-how-firms-should-handle-exposures-to-crypto-assets digital.freshfields.com/post/102ey92/pra-letter-to-banks-on-existing-or-planned-exposure-to-crypto-assets goo.gl/Ugqw8p www.natlawreview.com/article/fca-and-pra-consider-crypto-assets www.elexica.com/en/legal-topics/fintech/280618-pra-dear-ceo Click to access pra%20-%20dear%20ceo%20letter.pdf 0
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