Financial Services & Tax

Articles

Tax planning for heritage assets: portrait of Omai

Is artwork 'plant and machinery'? ?Ann Stanyer considers the tax tussle over the portrait of Omai

60-second interview: Teresa Cullen

Fladgat';s new family specialist, Teresa Cullen, says clients are focused on what the Law Commission's matrimonial report means for them

Immediate tax priorities

Make the most of available tax reliefs and gain significant savings but act before 5 April, says Lucy Brennan

Wagstaff and the definition of settled property for CGT purposes

Anything resembling a lease for life must be approached with great caution, especially in the context of family arrangements, say Fiona Graham and William Hadley

Reynolds portrait was 'plant' for tax purposes

Portrait was 'wasting asset' despite rising value and exempt from CGT

What's inside counts

Recent events in Switzerland have brought certain 'internal' Swiss issues into the sights of practitioners, albeit internal issues with potential ramifications for international clients and companies, says Matthew Shayle

Kiss and tell

Humans are a pretty odd bunch, and it's not very easy to explain some everyday aspects of our behaviour including financial decisions, says Steven Hennessy

Public register puts basic concept of trusts in question

New anti-money laundering rules could undermine the take-up of trusts, says Filippo Noseda