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Estate Planning, UK, Wills

UK: Defending personal Liability for Tax Avoidance Schemes as a Director

www.keystonelaw.com/keynotes/defending-personal-liability-for-tax-avoidance-schemes-as-a-directorwww.rpc.co.uk/perspectives/tax-take/directors-did-not-breach-fiduciary-duties-in-relation-to-insolvent-company/#page=1www.dacbeachcroft.com/en/articles/2022/july/directors-not-liable-for-breach-of-duty-for-using-tax-saving-scheme-where-professional-advice-followed-hunt-v-richard-balfour-lynn-and-others/English court considers directors’ “creditor duty” in context of failed tax avoidance scheme (taylorwessing.com) See also:www.osborneclarke.com/insights/tax-break-podcast-directors-accountability-tax#page=1www.rpc.co.uk/perspectives/tax-take/directors-not-liable-under-plns-as-hmrc-failed-to-establish-deliberate-conduct/#page=1 0
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Tax, Tax Planning, UK

Italy: Decree on Beneficial Owner Register published in the Official Gazette

www.engage.hoganlovells.com/knowledgeservices/news/italian-decree-on-beneficial-owner-register-published-in-the-official-gazettewww.engage.hoganlovells.com/knowledgeservices/news/beneficial-owners-register-in-italy-a-further-step-towards-the-implementation-of-upcoming-obligations-for-certain-italian-legal-entitieswww.gazzettaufficiale.it/atto/serie_generale/caricaDettaglioAtto/originario?atto.dataPubblicazioneGazzetta=2022-05-25&atto.codiceRedazionale=22G00060&elenco30giorni=false Update:www.cbalex.com/sites/cbalex/files/publications/files/eng_registro_dei_titolari_effettivi_1.pdfwww.osborneclarke.com/insights/ubo-register-now-operational-italyCMS Newsletter | Titolarità effettiva – arrivano i chiarimenti di MEF, Banca d’Italia e UIF 0
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Italy, Ownership, Transparency Banking, Crypto Currencies, Tax, UK

UK: Statutory Residence Test – an exceptional ‘exceptional circumstances’ Case?

www.burges-salmon.com/news-and-insight/legal-updates/private-wealth/statutory-residence-test-an-exceptional-exceptional-circumstances-casewww.boodlehatfield.com/articles/tax-residence-and-exceptional-circumstances/wedlakebell.com/the-uk-statutory-residence-test/ See also:blog.burges-salmon.com/post/102i0yi/were-you-uk-resident-in-2021-2022-you-need-to-know-for-your-tax-return Update:An exceptionally harsh judgment? Exceptional circumstances revisited | Charles Russell SpeechlysStatutory Residence Test: HMRC success in “exceptional circumstances” appeal – MacfarlanesUK tribunal clarifies ‘exceptional circumstances’ residence test – Stewarts (stewartslaw.com)UK Tax Residence explained: what you need to know | Brodies LLPwww.charlesrussellspeechlys.com/en/insights/expert-insights/private-wealth/2023/the-statutory-residence-test/ 0
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Residency, UK

Germany: Negative interest Rates and Litigation – Court Outcomes

www.taylorwessing.com/fr/insights-and-events/insights/2022/05/negative-interest-rates-and-litigation-in-germany-court-outcomeswww.taylorwessing.com/zh-hant/insights-and-events/insights/2022/05/negative-interest-rates-and-litigation-in-germany-court-outcomesasd-law.com/news/aktualisierung-bgh-urteil-zu-negativzinsen/www.advant-beiten.com/de/blogs/bfk/bgh-keine-negativzinsen-ohne-ausdrueckliche-regelung 0
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Banking, Germany, Litigation Residency, Tax, UK Foundations, Gibraltar, Trusts

Guernsey: Foundations

www.careyolsen.com/sites/default/files/CO_GSY_TPW-Guernsey%20foundations_05_2022.pdfwww.careyolsen.com/sites/default/files/CO_GSY_TPW-Guernsey%20private%20trust%20companies%20and%20foundations_05_2022.pdfwww.ogier.com/news-and-insights/insight/guernsey-foundations-and-private-trust-foundations/ Update:www.ogier.com/news-and-insights/insight/guernsey-foundations-update/ 0
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Foundations, Guernsey Funds, Investment Funds, Luxembourg, Regulatory