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Member Articles


Foreign Assets & Overseas Income to be Reflected in AIS: Enhanced Global Tax Transparency

Executive Summary The Central Board of Direct Taxes (CBDT) has directed that foreign financial information received by the Indian tax authorities under international information exchange arrangements be uploaded into ta ...

Australian Federal Budget: Tranche 2 of the Legislation – Loss Carry Back

The Federal Government have released the second tranche of legislation to enact the changes proposed in the Federal Budget. This round primarily deals with the carry back of tax losses for companies. The trust taxation c ...

Pin the Inheritance Tax (IHT) Tail on the Non-UK Resident

Author: Saadia Javed, Senior Associate Understanding the new long-term UK resident rules With the UK domicile rules now replaced with the long-term UK resident test for inheritance tax purposes, clients need to ensure ...

Non-UK Residents With UK Assets: Ways to Mitigate UK Inheritance Tax Exposure

Author: Elaine Roche, Partner Are you a non-long term UK resident with assets in the UK? If you live outside of the UK, but own assets in the UK such as property/land, shares, UK bank accounts and other UK assets, inh ...

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