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Unit trusts - an overview
Unit trusts are used for Real Estate Funds, usually in common law jurisdictions such as the UK, Australia, Ireland, Guernsey, Jersey and Singapore. This guide by Nabarro explains what they are and how and why are they used.
Law Firm: Nabarro | Published: 27 August 2010 | Practice Area: Property Finance
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1 person found this useful
Private banking newsletter, August 2010
This newsletter, compiled by Baker & McKenzie partners and lawyers across the globe, gives a summary of the latest wealth-management-related legal developments.
Law Firm: Baker & McKenzie | Published: 26 August 2010 | Practice Area: Private Client
UK Government announces review of taxation of non-domiciled individuals
The new Government has announced a review of the taxation of non-domiciled individuals.
Law Firm: Macfarlanes LLP | Published: 24 May 2010 | Practice Area: Domicile and residence
Rating: 3 people found this useful
EC’s draft Alternative Investment Fund Mangers Directive provokes debate and criticism
The European Commission’s draft Alternative Investment Fund Mangers Directive has provoked much debate and criticism. In this briefing, Norton Rose provides an update on the progress of the draft Directive post March 2010.
Law Firm: Norton Rose | Published: 13 May 2010 | Practice Area: Collective Investment Schemes
Rating: 1 person found this useful
Tax implications of buying and selling property in France
This briefing examines the tax implications of buying and selling property in France. Taxes will vary depending upon where you are considered to be resident and domiciled for tax purposes according to both French law and the law of any other jurisdiction with which you may be connected.
Law Firm: Charles Russell | Published: 10 May 2010 | Practice Area: Capital Gains
Rating: 1 person found this useful
Demystifying the Beast – an introduction to Trusts
There is in some people’s minds a great deal of mystique attached to trusts. In reality, however, when stripped down to its bare essentials, a trust is a straightforward concept. This briefing by Macfarlanes aims to clarify the situation.
Law Firm: Macfarlanes LLP | Published: 29 April 2010 | Practice Area: Succession Planning and Trusts
Rating: 1 person found this useful
Remittance from beyond the grave?
This briefing by Burges Salmon outlines a recent clarification by HMRC over the imposition of a tax charge where an individual is resident in a tax year and Relevant Foreign Income (RFI) is remitted to the UK, potentially creating an inadvertent remittance by the deceased.
Law Firm: Burges Salmon | Published: 28 April 2010 | Practice Area: Income Tax
Private Client briefing: An introduction to probate vocabulary
This briefing note drawn up by the Private Client team at Macfarlanes provides a reminder of the most common terminology used in the field of probate. It includes explanations of vocabulary including administration periods, contingent gifts, residual beneficiary and personal chattels.
Law Firm: Macfarlanes LLP | Published: 23 April 2010 | Practice Area: Wills and Probate
An Introduction to Estate Planning for Married Couples
UK inheritance tax (IHT) carries a headline rate of 40% and can be a heavy burden on a family following a death. But if you’re married or in a registered civil partnership with a same-sex partner, you can ensure that your family don’t pay more tax than necessary.
Law Firm: Macfarlanes LLP | Published: 21 April 2010 | Practice Area: Inheritance Tax
Rating: 2 people found this useful
Financial Institutions briefing: The Financial Services Act 2010
Last week, the UK Parliament enacted the Financial Services Bill as part of the "wash-up" process prior to Parliament being dissolved on 12 April 2010. This briefing will provide a high-level overview of the changes to the UK's regulatory regime brought about by the Act.
Law Firm: Ashurst | Published: 13 April 2010 | Practice Area: Regulation and Compliance
Rating: 1 person found this useful
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