We have moved to 23 Austin Friars, London - July 13, 2020
Exciting developments are happening at Rooks Rider Solicitors and we are delighted to let you…

+ Read on

Non-UK Resident Company Landlords – The UK Tax Changes from 6th April 2020 - May 11, 2020
We summarised recent changes to the taxation of UK property held by Non-UK Resident Companies…

+ Read on

COVID-19- Lasting Powers of Attorney and Deputyships - May 8, 2020
On the 17th April 2020 the Office of the Public Guardian updated their guidance on…

+ Read on

COVID-19: UK Tax Update - April 17, 2020
As we enter a new tax year some individuals will have noted a number of…

+ Read on

Where there is Will we need to find a way - April 6, 2020
With the devastating effects of the Coronavirus being reported globally, you may be thinking about…

+ Read on

Annual Tax on Enveloped Dwellings – Returns Due This Month - April 2, 2020
Annual Tax on Enveloped Dwellings (ATED) Returns for the year 1 April 2020 to 31…

+ Read on

Non-UK resident corporate landlords’ new charge to Corporation Tax from April 2020 – Are you ready? - February 19, 2020
From 6 April 2020, all non-UK tax resident companies which carry on a UK property…

+ Read on

Capital Gains Tax and Principal Private Residence Relief – Court of Appeal Decision in HMRC v Higgins 2019 - November 18, 2019
In November 2018 we published a commentary in our Briefing Note entitled Recent Changes to…

+ Read on

Non-resident CGT changes in relation to UK real estate – non-resident individuals and trustees - November 8, 2019
The scope of the UK tax for non-residents has been extended with effect from 6…

+ Read on

New UK CGT tax rule on disposals of UK residential property by UK residents - November 8, 2019
From 6 April 2020, new rules introduce revised reporting and accounting obligations for UK residents…

+ Read on

Are you an “Accidental American”? - October 30, 2019
British citizens born in the US risk having their UK bank accounts frozen and should…

+ Read on

Requirement to correct and other late payment penalties now in force - October 21, 2019
On 5 September 2019, HM Treasury made an order appointing 6 September 2019 as the…

+ Read on

The Barbican turns 50 - July 4, 2019
This month the Barbican, where our offices are located, celebrates the 50th anniversary of its…

+ Read on

Remuneration trust: tax avoidance using loans or fiduciary receipts - May 15, 2019
Released  on 10 May 2019 in Spotlight 51 , HMRC warned taxpayers about a tax…

+ Read on

CGT- New Restrictions on Principal Private Residence Relief Consultation now published - April 30, 2019
HMRC published a consultation on 1 April 2019 on changes to principal private residence (PPR)…

+ Read on

UK Property – Changes for non-UK Residents making disposals now in force - April 25, 2019
From 6 April 2019, one UK tax regime applies to disposals of both residential and…

+ Read on

Annual Tax on Enveloped Dwellings (ATED) for 2019/2020 – Returns and Tax due this month - April 11, 2019
ATED Returns for the period 1 April 2019 to 31 March 2020 must be filed…

+ Read on

SDLT surcharge on non-residents will raise top rate of SDLT to 16 per cent - February 15, 2019
As originally announced in the 2018 Budget, HMRC and HM Treasury have now published a…

+ Read on

Further Changes to Entrepreneurs Relief - January 4, 2019
The draft legislation implementing the Autumn 2018 Budget changes to the conditions required for Entrepreneurs…

+ Read on

Autumn Update 2018 - December 22, 2018
The Chancellor of the Exchequer delivered his budget on the 29 October 2018 and the…

+ Read on

HMRC Trust Taxation Consultation 2018 - December 21, 2018
Following the Autumn Budget 2017, on the 7th November 2018, HM Revenue and Customs (‘HMRC’)…

+ Read on

Government reverses Tier 1 Investor Visa suspension - December 14, 2018
Following our recent update on the suspension of the Tier 1 Investor Visa, the Government…

+ Read on

Suspension of UK Investor Visa Scheme - December 10, 2018
It was announced last week that the Tier 1 Investor Visa has been suspended with…

+ Read on

Probate application fees: A new death tax? - December 5, 2018
A grant of probate or letters of administration (‘grant of representation’) is needed where an…

+ Read on

Recent Changes to Capital Gains Tax Rules on Principal Private Residence Relief - November 20, 2018
In this Briefing Note , we discuss proposed changes announced in last month’s Budget and…

+ Read on

Draft Finance Bill 2018-19 Shortening Tax Deadlines for Payments of CGT and SDLT - August 10, 2018
The UK Government published the draft Finance Bill 2018-19 on 6th July 2018 proposing new…

+ Read on

UK Property: Draft Bill Forcing Disclosure of Beneficial Owners Is Now Published - July 27, 2018
The UK government published draft legislation on 23rd July 2018 to establish a public register…

+ Read on

The Deadline looms under the Requirement to Correct – less than 80 days to go! - July 20, 2018
Urgent Notice for Trustees and Corporate Service Providers HMRC updated its guidance on 11 July…

+ Read on

Offshore Non-Compliance: The Requirement to Correct – Where are we now and how we can help - May 15, 2018
Under the Finance (No.2) Act 2017 taxpayers are required to correct undeclared past UK tax…

+ Read on

Issues for those born in the UK with a UK Domicile of Origin who become Resident in the UK – Formerly Domiciled Residents - May 14, 2018
The UK tax regime for individuals who were born in the UK with a UK…

+ Read on

Immigration to the UK: Tier 1 (Investor) Visa - April 27, 2018
The treatment of visa applications in the UK has been revised and the UK has…

+ Read on

Immigration to the UK: Tier 1 (Entrepreneur) Visa - April 27, 2018
The immigration process within the UK is divided into various different Tiers and the Entrepreneur…

+ Read on

Immigrating to the UK – What are your options? - April 20, 2018
The United Kingdom’s points-based 5 tier visa system is the main UK immigration route for…

+ Read on

Mossack Fonseca to close, but help is at hand - March 15, 2018
When the Panama Papers hit the news, Mossack Fonseca, the law firm at the centre…

+ Read on

Deemed UK Domicile Changes – Action Required Now! - February 27, 2018
The changes to the Rules affecting non-UK Domiciliaries mean that non-domicile status is no longer…

+ Read on

Issues for Offshore Trusts – Action Required Now! - February 27, 2018
Following the uncertainty which prevailed about the changes to the taxation of non-UK domiciled individuals,…

+ Read on

Registration of Trusts - January 2, 2018
Following new EU Money Laundering regulations, and as part of increasing global demands for transparency,…

+ Read on

Budget 2017 Update - November 29, 2017
In this Briefing Note, we provide a summary of some of the main measures announced…

+ Read on

Swearing of Documents - November 26, 2017
Numerous legal documents, such as Affidavits, Statutory Declarations and Insolvency Forms, must be sworn on…

+ Read on

Non-Resident Capital Gains tax: NRCGT News - November 3, 2017
The First-tier Tribunal had ruled in the case in Patsy-Anne Saunders v HMRC [2017] UKFTT…

+ Read on

Bermuda Trust News - October 26, 2017
The Supreme Court of Bermuda decided earlier this month in Meritus Trust Co. Ltd. –v– Butterfield Trust (Bermuda) Ltd [2017] SC (Bda)…

+ Read on

New Register of Beneficial Ownership for Overseas Entities Owning UK Land - October 10, 2017
In light of concerns about the potential for illegal activity to take place through overseas…

+ Read on

International swim fundraiser for research into Motor Neurone Disease - September 15, 2017
On Friday 22 September our very own Associate Solicitor, Robert Drysdale, will be joining hundreds of…

+ Read on

Technical Briefing Note for Non-UK Trustees - July 24, 2017
Technical Briefing Note for non-UK trustees following the Money Laundering, Terrorist Financing and Transfer of…

+ Read on

Confirmation of Non-Domiciliary Reforms At Last! - July 17, 2017
The Government has announced that the next Finance Bill, including the new deemed domicile rules…

+ Read on

Challoner House, Clerkenwell Close: A Brief History - May 12, 2017
Those of you who frequent Clerkenwell Close, probably pass Challoner House every day.  It’s the…

+ Read on

Issues for those born in the UK with a UK Domicile Of Origin – Action Required Now! - February 27, 2017
The UK tax regime for individuals who were born in the UK with a UK…

+ Read on

Issues For Offshore Structures and UK Residential Property – Action Required Now! - February 23, 2017
The UK tax regime for UK Residential Property held in any sort of offshore vehicle…

+ Read on

Issues For Offshore Trusts – Action Required Now! - February 23, 2017
The UK tax regime for Offshore Trusts is changing with new rules to be implemented…

+ Read on

Autumn Statement 2016 – Update - November 24, 2016
HM Treasury has confirmed the reforms to the taxation of non-domiciled individuals and residential properties…

+ Read on

Changes to the Taxation of Non-UK Trusts - November 23, 2016
In the July 2015 Budget, the Government announced various changes to the taxation of UK…

+ Read on

Non-UK Domiciliaries – Returning Ex Pats “A new Deemed Domicile for Formerly Domiciled UK Residents” - November 3, 2016
In the July 2015 Budget, the Government announced various changes to the taxation of UK…

+ Read on

Reform of the Taxation of Non-UK Domiciliaries - October 31, 2016
Announcements made at the Summer Budget on 8th July 2015 suggested an end to the…

+ Read on

The STEP Asia 2016 Conference 1-2 November - October 27, 2016
James John and Chris Cooke of Rooks Rider Solicitors will once again be attending the STEP…

+ Read on

Rooks Rider Solicitors expands Wealth Planning team with new appointment - October 26, 2016
We are delighted to announce that we have expanded our Wealth Planning team with the appointment of Krithika…

+ Read on

IHT: UK Residential Property held through Non-Resident Trust Structures - October 25, 2016
Currently where UK residential property is held by non-UK domiciled individuals or certain related trusts…

+ Read on

Reforms to the taxation non-domiciles: further consultation - October 21, 2016
HM Treasury’s open consultation on reforms to the taxation of non-domiciles was issued on 19…

+ Read on

New Worldwide Disclosure Facility to be launched on Monday 5 September - September 3, 2016
A new Worldwide Disclosure Facility (WDF) is to be launched on Monday 5 September 2016…

+ Read on

Inheritance Tax on UK Residential Property and the changes to the taxation of the non-UK domiciled individuals - August 23, 2016
Further detail available earlier than expected: The government published a further consultation document on Friday…

+ Read on

Changes to the taxation of non-uk domiciled individuals and others - July 29, 2016
Further detail on the changes to the taxation of non-UK domiciled individuals (and non-UK resident…

+ Read on

Rooks Rider Solicitors’ Partners Invited onto College of University of Delhi Advisory Board - July 7, 2016
At Rooks Rider Solicitors we have, over the years, established close working relationships with individuals…

+ Read on

Brexit – The Future - June 24, 2016
Now we know of the result of the Referendum, some things in an uncertain world…

+ Read on

Budget 2016 – UK Real Estate Aspects - April 18, 2016
The Budget was announced on 16 March 2016. Some of the key changes affecting UK…

+ Read on

Budget 2016 and Finance Bill Update – Offshore Aspects - April 15, 2016
A number of announcements were made in the Budget on 16 March 2016 and the…

+ Read on

Consultation on Higher Rates of SDLT on purchases of additional residential properties – An Update - March 17, 2016
On 1 February 2016, Rooks Rider Solicitors’ submitted our response to a recent consultation document…

+ Read on

Persons with Significant Control - March 16, 2016
UK Companies will be required to maintain a PSC Register (“Register”) from April 2016 and…

+ Read on

Buy-to-Let Tax Challenge – Legal Challenge to Government’s Section 24 Finance (No.2) Act 2015 - March 15, 2016
A crowd-funded legal challenge being brought by two private landlords with the financial backing of…

+ Read on

Residence Nil Rate Band - March 15, 2016
The Government has introduced a transferable main residence allowance in addition to the existing nil-rate…

+ Read on

Annual Tax On Enveloped Dwellings – Returns Deadline Approaches - February 18, 2016
Annual Tax on Enveloped Dwellings returns for the year 1 April 2016 to 31 March…

+ Read on

Second Home SDLT Surcharge – An Update - February 1, 2016
The Autumn Statement 2015 included a commitment to charge higher rates of Stamp Duty Land…

+ Read on

Consultation on Higher Rates of SDLT on purchases of additional residential properties - February 1, 2016
Rooks Rider Solicitors’ response to a recent consultation document issued by HM Customs & Excise on Higher…

+ Read on

Overseas Territories hit back at UK’s demand for central registers - December 8, 2015
Britain’s Overseas Territories seem to have successfully resisted the UK’s demands for central registers of…

+ Read on

Further Detail Emerges on New Stamp Duty Land Tax - December 3, 2015
Further detail has emerged from HMRC on the new Stamp Duty Land Tax ( SDLT…

+ Read on

Autumn Statement 2015: Key Measures for UK Property and Wealth Planning - November 27, 2015
In this Briefing Note, we outline the principal announcements made in the Chancellor’s November 2015…

+ Read on

Final reminder: LDF comes to an end 31 December 2015 - November 16, 2015
This is a final reminder that the Liechtenstein Disclosure Facility (LDF) comes to an end…

+ Read on

The Common Reporting Standard – Setting the Benchmark for Global Information Exchange - November 6, 2015
The OECD (Organisation for Economic Co-operation and Development) Common Reporting Standard (CRS) is a big…

+ Read on

Non-Resident Capital Gains Tax and UK Residential Property – The Application of Private Residence Relief - October 29, 2015
From 6 April 2015, non-UK residents selling UK residential property are subject to Non Resident…

+ Read on

STEP Asia Conference, Marina Bay Sands Singapore, 11-12 November - October 12, 2015
James John, Chris Cooke and Karen Methold will be attending the STEP Asia Conference at Marina Bay Sands,…

+ Read on

Last Chance To Use LDF - September 17, 2015
Time is rapidly running out to use the Liechtenstein Disclosure Facility (LDF) before it is…

+ Read on

CGT for Non-Residents: UK Residential Property - September 17, 2015
As a general rule, non-UK residents were not subject to UK Capital Gains Tax (“CGT”)…

+ Read on

Reporting and paying CGT for non-residents: UK Residential Property - September 17, 2015
With effect from 6 April 2015, a disposal of UK residential property is subject to…

+ Read on

Radical Changes To EU Succession - August 27, 2015
On 17 August 2015 we saw the introduction of EU Regulation 650/2012, also known as…

+ Read on

Rooks Rider Solicitors Announces Two Key Promotions within the Firm - August 1, 2015
We are delighted to announce two key promotions within the firm, further demonstrating our commitment…

+ Read on

Is the long held right to dispose of your assets on death as you wish no more? - July 28, 2015
Freedom of testamentary capacity has come under pressure following a landmark Court of Appeal ruling…

+ Read on

Elena Tzialli awarded full membership of STEP - July 28, 2015
Congratulations to our Wealth Planning team member, Elena Tzialli, on successfully completing the Society of Trust and Estate…

+ Read on

Rooks Rider Solicitors’ Wealth Planning Specialist Successfully Completes British Long Distance Swimming Association’s 5.25 Mile Event - July 24, 2015
Congratulations to Robert Drysdale for completing the annual 5.25 mile BLDSA Coniston Water Championship last weekend. Robert,…

+ Read on

UK Summer Budget 2015 – Key Changes Onshore - July 22, 2015
The most significant onshore changes in the Budget are set out in this briefing note…

+ Read on

UK Summer Budget 2015 – Offshore aspects for foreign domiciliaries and their Trustees - June 22, 2015
The most significant changes are set out in this Briefing Note including changes affecting individuals…

+ Read on

Reaping the rewards from Image Rights - June 8, 2015
Entertainers and sportsmen can reap significant rewards from the exploitation of their Image Rights. Whilst…

+ Read on

Cross-Border Inheritance Tax Issues - June 2, 2015
English laws of succession may apply to certain types of asset situated in other countries….

+ Read on

UK Election Result – Tax Impact For HNWIs! - May 21, 2015
Politicians have been making pledges and assurances in the weeks and months leading up to…

+ Read on

STEP Jersey Event: Corporate Directors and Trustees as “Piggy in the Middle” – How do you avoid being caught up in other people’s conflicts? - May 14, 2015
Presentation notes available – see end of article for details On 12 May Chris Cooke and…

+ Read on

UK Budget and Finance Act 2015 – The Offshore Aspects - May 6, 2015
Following on from the Autumn Statement in December, there were a number of announcements in…

+ Read on

Early Closure of Disclosure Facilities – Last call! - May 6, 2015
As announced in the March 2015 Budget, the UK’s Liechtenstein Disclosure Facility (LDF) and Crown…

+ Read on

Labour to Scrap Non-Domicile Rule - April 9, 2015
Party Leader, Ed Miliband, has announced that Labour would scrap the UK’s non-domicile rule if…

+ Read on

FATCA Update – No requirement to file nil returns with HMRC under FATCA - March 23, 2015
In an update to our earlier Briefing Note on FATCA issued in November 2014 (FATCA…

+ Read on

HMRC Announcement: Official rate of interest to fall to 3% from 6 April 2015 - March 9, 2015
Ahead of the new tax year it has just been announced that, from 6 April…

+ Read on

UK Taxes on UK Residential Property - February 19, 2015
There have been a number of UK tax changes affecting higher value residential property structures…

+ Read on

Swiss National Bank announcement may lead to renewed interest in UK property market - January 21, 2015
The Swiss National Bank has announced that it will discontinue its exchange rate floor for…

+ Read on
Send us an enquiry
We look forward to hearing from you. Send us your questions below:
  • If you enter your details here, you agree that we may use your details to contact you as set out in our Privacy Notice.

Submit the Client Feedback Form
We look forward to hearing from you. Send us your questions below:
  • If you enter your details here, you agree that we may use your details to contact you as set out in our Privacy Notice.