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Member Articles


UK Inward Investment

Welcome to Mercer & Hole’s UK Inward Investment publication, the first of our series looking at how UK tax affects internationally mobile individuals and businesses. Tax is very much in the forefront of the headlines i ...

Tax changes affecting businesses

Contact: Jacqui Gudgion, Mercer & Hole (London, England) The last 12 months has been an eventful time in the tax world to say the least. The new Government has introduced some significant changes both from a person ...

Capital Gains Tax (CGT) for Non Resident Owners of Residential Property

Lisa Spearman, Private Client Partner, considers the key points of the CGT regime as now extended to non residents owning property in the UK. Many other countries charge tax on the basis of where a property is located r ...

UK Tax Position on US LLCs

Contact: Mercer & Hole (London, England) In the USA tax transparent with members being taxed on profits arising and so being required to register under the USA tax system. In the UK taxed as a company with members ...

Mercer & Hole Property Plus - January 2015

Contact: Mercer & Hole (London, England - TIAG) These articles give an overview of some of the property issues that we are typically dealing with. These range from commercial property investment, to families buying pro ...

European Insolvency Regulation

Amendment Proposals from the European Commission and the European Parliament Author: Chris Laughton; Mercer & Hole (London, England) Proposals and Amendments The Commission’s proposals issued on 12 December 201 ...

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