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About Sharon Collier

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

The OTS IHT review – Simplifying the Design of Inheritance Tax – Farms and Businesses In this article I will consider the third key area considered by the OTS in 
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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 
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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 
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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 
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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 
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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 
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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 
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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, 
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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 
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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 
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