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International Tax

US Tax

French Tax

In this section of TaxationWeb, we will be looking at new and interesting developments in International Tax, as well as giving practical tips and guidance. We will also be looking in depth at the benefits of using Tax Havens, Offshore Tax Planning, Non-Domiciled Status, Employee Share Schemes, Employee Benefit Trusts, Inheritance Tax Planning Schemes, such as those specifically for the home and others using Trusts and dealing with Tax Investigations. This section will cover tax planning and tax mitigation issues for both, UK residents and those considering emigrating.

FEATURE ARTICLE

Spanish Inheritance Tax — by Jonathan Miller (June 2005)
Many Britons own property in Spain. Some also have business interests and investments in Spanish territory. This article takes a quick look at the effects for them of Spanish Inheritance and Gifts Tax (ISD).

The Budget and the new Pre-Owned Assets Income Tax. — by Daniel Feingold (March 2004)
Following the Budget Yesterday. Daniel Feingold explains why the Inland Revenue's Pre-Owned Assets Income Tax is despite some very minor concessions still a retropsective measure in breach of Human Rights Law and needs to be challenged.

Double Trusts Schemes and the new Pre-Owned Assets Income Tax. — by Daniel Feingold (February 2004)
For anyone who has carried out any inheritance tax planning, the law could be about to change dramatically. You could face an annual income tax charge as a penalty for carrying out such planning. This is particularly so for those who have used the Double Trust Scheme to save inheritance tax on their family home. I outline the proposed new Pre-Owned Assets law , how it has arisen and why it is against Human Rights Law and must be prevented from coming into being.

Buying a property in Spain - some considerations — by Jonathan Miller (December 2003)
This is an excellent guide by my colleague Jonathan Miller of Windram Miller in Marbella (a firm who specialise in Spanish Tax advice and Property issues) for anyone who is, or has bought property in Spain. It is helpful also for those thinking of, or who have become, resident in Spain. There is also guidance on the new strategy of Buying Off Plan, that is being promoted heavily here in the UK. Altogether, a must for those looking into buying in Spain.

Inheritance Tax Planning for the Family Home — by Daniel Feingold (October 2003)
This is the long awaited article dealing with inheritance tax planning for the family home. Highlighting the Double Trust or House Debt Scheme. Explaining How it works and the complex tax issues involved and why its worth considering as long as contracts are exchanged before December 1st 2003.

Tax for Retirees in France (a comparison with the UK position) — by Professor Robert Anthony (August 2003)
Professor Anthony is an English Certified Accountant and a Professor of Tax Law who runs a specialist firm in Sophia Antopolis. His firm deals with many UK Residents who either are buying a holiday home in France, or those who have taken the plunge and are going to live in France full-time. In particular the firm specialises in advising on the Tax,Property and Investment aspects. In this Article Professor Anthony demonstrates that for many retirees they will surprisingly pay less tax in France and that with advance planning; French Inheritance Tax, Income Tax, Capital Gains and Wealth Tax can all be avoided or minimised.

Israel: Taxation of Foreign, New and Returning Residents following the Tax Reforms — by Alon Kaplan and Jimmy Chotoveli (July 2003)
I am delighted to welcome this contribution from my colleagues in Israel Alon Kaplan and Jimmy Chotovelli of Alon Kaplan Law Firm Israel. Israel has this year altered its basis of taxation for individuals introducing taxation of worldwide income and capital gains. Yet, as this article demonstrates Israel retains many helpful exemptions and with careful planning, Israel can still be a useful place for either permanent or temporary residence. In this context UK residents may consider it a location for avoiding income and capital gains from the sale of a business, or an exceptional income stream in a single tax year. Daniel Feingold

Tax Lawyers and Tax Saving Opportunities — by Daniel Feingold (May 2003)
This article discusses the role that a Tax Lawyer has to play in Tax Advisory work. I also set out the areas I'll be covering in forthcoming articles.

Tax implications of moving to and from the Republic of Ireland — by John Ward BA FCA FITI (August 2002)
Irish and UK Tax Specialist John Ward BA FCA FITI explains the Irish tax treatment of individuals moving between the UK and Ireland and draws attention to some significant tax planning possibilities.

NEWS UPDATES

March 2005
BUDGET 2005 Capital Gains Tax measures against Non-Residence and Non-Domiciled Taxpayers.

August 2004
Article 212 of the French Tax Code under review

December 2003
Taxation of Multinational Equity Investments

July 2003
Offshore Assets Face New Scrutiny.

June 2003
Revenue to try to take Eversden to the Lords

May 2003
Revenue lose EVERSDEN case in Court of Appeal on IHT Planning