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Articles

Legal analysis by Harneys lawyers
by Rachel Graham

Private Wealth - IHT update: UK Government confirms effective date of proposed changes to UK non-dom tax rules

The recent UK election and related legislative changes have delayed implementation of new rules imposing inheritance tax on UK residential property held in offshore structures. However, on 13 July 2017, the UK Government announced that the new rules...

One last chance to take advantage of offshore trusts?

The clock is ticking towards April 2017 when the new rules affecting the status of non-domiciled but UK resident individuals as set out in Finance Bill 2017 will take full force and effect. There are estimated to be around 115,000 non-domiciled...

Tax and Regulatory - New inheritance tax rules to impact non-domiciles holding UK property through offshore companies and trusts

On Monday, 5 December, the Government announced the results of the consultation on the proposed reforms to the taxation of non-domiciles. As we have previously advised the new legislation will have practical implications for those who purchase, hold or...

Tax and Regulatory - Update: ATED and IHT – Is it time to push the envelope (or unwind the trust)?

On 19 August 2016, the UK Government published a second consultation of its proposed changes to the inheritance tax treatment of UK residential property for tax high value residential real estate, including where held indirectly or by non-UK resident...

Tax and Regulatory - Q&A for solvent voluntary liquidations for BVI companies

This is a short guide to solvent voluntary liquidations of companies incorporated in the British Virgin Islands. It is not intended as a substitute for full legal advice but more as an aide memoire to the procedures involved.

Restructuring and Insolvency - Mergers and fair value: What does it mean to a dissenting shareholder?

A comparison of laws in the British Virgin Islands, Cayman Islands and Bermuda Shareholders in a company that is the subject of a takeover and merger have certain intrinsic rights available to them in the event that they dissent to the merger...

Property and Real Estate - Is it time to push the envelope (or unwind the trust)?

The clock is ticking towards April 2017 when the UK Government intends to implement the proposals outlined at the Summer Budget on 8 July 2015 on new inheritance tax (IHT) rules on residential property in the United Kingdom held indirectly by...

Corporate and Commercial - Directors' Duties and the Proper Purpose Rule

In Eclairs Group Ltd v JKX Oil & Gas plc [2015] UKSC 71 the UK Supreme Court reviewed the law relating to directors’ duties, particularly the so-called “proper purpose” rule. Partners Colin Riegels and Rachel Graham analyse the results.

Corporate and Commercial - Using BVI Companies for International Listings

Partner Rachel Graham examines legislation regarding using BVI Companies for international listings in this guide.

Litigation - BVI court ruling highlights potential risk in some standard form M&As

On 19 March 2014 the Commercial Court handed down its ruling in C v W Inc (BVIHC (Com) 2013/149). In that case a shareholder holding more than 30 per cent of the company’s shares tried to exercise its power to requisition a shareholder meeting...

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