News & Publications

News & insights

Entrepreneurs’ Relief: the importance of timing
Posted: 25/10/2019
Entrepreneurs’ Relief (ER) is a valuable capital gains tax (CGT) relief. If it applies, it reduces the normal top rates of CGT from 20%, or 28% in the case of residential property, to 10%. This rate applies to the first £10 million of gains (the ‘lifetime limit’) realised by the taxpayer......>>
Digital continuity - protecting your online assets without hiding the key
Posted: 27/09/2019
As we move more aspects of our lives and life administration online, the question of how to deal with this after death becomes increasingly complex......>>
OTS inheritance tax review - simplification or a significant overhaul?
Posted: 19/07/2019
On 5 July 2019, the Office for Tax Simplification published its second report ‘Simplifying the design of inheritance tax’. Penningtons Manches Cooper prepared a detailed submission to the Office for Tax Simplification last year and we are particularly interested to read its recommendations......>>
Lasting powers of attorney: protecting overseas assets
Posted: 02/05/2019
With our society becoming much more international, increasing numbers of individuals are now likely to have assets outside the UK. Whilst most are aware of the need to consider putting in place wills abroad, many neglect to consider setting up lasting powers of attorney......>>
Family investment companies (FICs): an alternative to trusts?
Posted: 09/04/2019
Trusts are an important staple of the estate planning toolkit. However increases to the complexity and cost of their taxation and reporting requirements in recent years, combined with some negative media attention, means families are increasingly looking for alternative structures to govern the transition of wealth and its management to the next generation......>>

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Publications

E-Bulletins

Private client alert - April 2017
In this issue: The Government confirmed this week that significant elements of the draft Finance Bill 2017 affecting non-domiciled individuals and offshore structures have been removed from its contents.

Private client alert - March 2017
In this issue: The Government has confirmed its plans to significantly increase probate fees which are paid when an application for a grant of representation is made following a person’s death.

Private client update - December 2016
In this issue: On the 6 April 2017 the UK’s tax regime will experience two significant changes, both of which are considered in this private client update.

Private client alert - November 2016
In this issue: The Autumn Statement was the Government’s first fiscal review of public finances since the Brexit vote. For private clients, the Government “recommitted” its support for several existing policies introduced by the previous conservative administration it replaced.

Private client and tax update - October 2016
In this issue: On 19 August 2016, the Government published a long awaited second consultation document on ‘Reforms to the taxation of non-domiciles’. Initial plans were outlined in the 2015 Budget.

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