UK's no fault divorce 'will lead to swifter settlements between couples'15 Apr 2019

Out-Law Guides

• Family investment companies

  A family investment company (FIC) can be an attractive alternative to a trust as a vehicle to preserve family wealth and mitigate taxes. A FIC typically has lower running costs than a trust and enables those who establish it to retain a degree of control....

• UK register of trust ownership

  This guide was updated in December 2017

• The Contractual Disclosure Facility

  The Contractual Disclosure Facility (CDF) is part of a drive in recent years by HM Revenue & Customs (HMRC) to 'crack down' on tax evaders and "close the tax gap".  The CDF is the newest incarnation of Code of Practice 9 - a process which is used...

• Financial products and bank ring-fencing

  This is one of a  series of guides  on issues connected to ring-fencing and banking reform faced by banks. Other guides cover issues such as tax, employment, issues for directors, real estate, pensions, litigation, third party contracts and competition...

• 'UK FATCA' - the disclosure to HMRC of information about reportable accounts held by UK taxpayers in the Crown Dependencies and Overseas Territories

  This guide was updated in April 2016

• Statutory Residence Test

  The statutory residence test (SRT), was introduced in 2013. It is designed to give taxpayers greater certainty and clarity as to whether or not they are UK-resident for tax purposes and therefore whether or not they are subject to UK income tax and capital...