Member Articles

Author: Chris Laughton The Recast EIR came into force in the UK, as in all EU member states except Denmark, on 26 June 2017. Its full title is Regulation (EU) 2015/848 of the European Parliament and of the Council ...

Non UK domiciliaries are only subject to UK Inheritance Tax (IHT) on their UK assets. Foreign assets are treated as excluded property, which are outside the scope of UK IHT while they are neither domiciled nor deemed dom ...

by Cathy Corns of Mercer & Hole (London, England) The Autumn Statement was more about confirmation than reformation for business taxpayers. Many of the changes were announced in the Budget in March this year and come as ...

By: Alison Palmer Individuals who are domiciled outside the UK will be aware that their exposure to UK Inheritance Tax (IHT) is limited to their UK assets. Any foreign assets owned by foreign domiciliaries remain outsid ...

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 ...

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 ...