No shortcuts, no best estimates, and a cliff edge. Finance Act No 2 2017 provided a “one-off” opportunity for non-UK domiciled individuals who have a cash mixed fund account to cleanse that account in the period from 6 April 2017 to 5 April 2019. Read more.
Trustees need to act now to ensure protected trusts retain that status after 5 April 2017. Read more.