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About Sharon Collier

An experienced Chartered Tax Adviser and Trust and Estate Practitioner, Sharon joined ETC Tax in September 2016.

On 4 July 2019 the Office for Tax Simplification published its second report “Simplifying the Design of Inheritance Tax.” My recent article considered the first key area identified within the report – lifetime gifts. Key Area 2–Interaction with Capital Gains Tax (“CGT”). In this second article I will consider Key 
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On 4 July 2019 the Office for Tax Simplification published its second report “Simplifying the Design of Inheritance Tax.” It is difficult to know at this point whether the report will just sit on a shelf somewhere collecting dust or will be taken forward by the government to implement change. 
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There have been a number of changes in recent years in relation to the ownership of UK land and property by non-UK residents. From a tax perspective this has included : Non-Resident Capital Gains Tax (“NRCGT”) NRCGT was introduced with effect from April 2015 in relation to non-residents disposing of 
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The UK ORIP (Offshore Receipts in respect of Intangible Property) tax regime The ORIP regime came in to effect on 6 April 2019 with targeted anti-avoidance provisions that apply to arrangements made from 29 October 2018. The stated policy aim of the legislation is to target multinational groups that generate 
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Luxembourg is the first country to officially introduce reporting requirements for Luxembourg companies who transact with jurisdictions designated by the European Union as ‘non-cooperative’ for tax purposes. The measures, which will have immediate effect, are set out in Circular L.G. – A n° 64 issued on 7 May 2018 and 
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A Trust is a Trust is a Trust…. even if not evidenced in writing… This was the finding of the First Tier Tax Tribunal in the case of Tang v HMRC, 2019 UKFTT 0081 TC Lily Tang was a midwife who worked in the NHS. In 2013 HMRC found out 
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Are we likely to see the end of FATCA any time soon? FATCA came into force in 2014. It requires foreign financial institutions (FFIs) to disclose their US clients’ accounts, either to their own domestic tax authority or directly to the US Internal Revenue Service (IRS). At the time of 
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Latest Changes to UK Tier 1 Investor Visas from March 2019 – Tax Help & Advice On 7 March 2019 the Government announced that it is bringing forward a number of changes to the Immigration Rules, which further demonstrate a commitment to attracting leading talent, particularly due to Brexit, whilst 
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Consultation on a new SDLT surcharge applicable to non-residents purchasing UK residential property HMRC has opened a consultation in relation to the design of an additional stamp duty land tax surcharge on non-residents who buy residential property in England and Northern Ireland. The idea had originally been announced by the 
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When it comes to R&D Tax Relief, software development is one area which has historically been challenging for both companies and advisers. Identifying whether a project qualified for relief could be difficult. Whilst it is easy sometimes to overlook “the other side of the fence”, these types of claims also 
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