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Tax Aware

Issue 16

Lifting the veil: Beneficial ownership register of overseas entities with UK property

The Economic Crime (Transparency and Enforcement) Act 2022 was pushed through parliament at breakneck speed, and with it sees the introduction of a public register for all non-UK entities owning UK land that meet certain criteria.

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Employee Ownership Trusts: Viable ownership structures?

Since the COVID-19 pandemic, there has been a cultural shift towards employees influencing the successful growth of businesses.

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Spring Statement: Spinning into the new tax year

In early preparation for the new tax year on 6 April 2022, the Chancellor, Rishi Sunak, announced his Spring Statement on 23 March.

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Buying a property in Cote d'Azur? Watch out for the French Civil Code

UK nationals with cross-border estates often require careful succession planning. Estate planning is particularly important with assets in countries such as France, which applies forced heirship rules on death.

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Consultancy versus employment: The latest in the IR35 saga

Two recent decisions of the First-tier Tax tribunal (Basic Broadcasting Limited and Little Piece of Paradise Limited) have confirmed what has long been recognised: when it comes to off-payroll working disputes, they can take a long time to conclude and can conclude inconsistently.

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Privacy versus FATCA, CRS and Public BO Registers: An update

The question of whether public registers of beneficial ownership are compatible with individuals' fundamental rights to privacy and data protection is currently before the Court of Justice of the European Union.

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Recruitment companies and tax fraud: Due diligence is key

HMRC are continuing to investigate high levels of suspected fraud in labour supply chains, and by companies offering payroll services in particular.

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Tax Aware FAQ: Do I have to register my trust under the Trust Registration Service?

In light of the recently expanded HMRC Trust Registration Service (TRS), this article outlines whether you need to register your trust, by when and what information to register.

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