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Articles by Jonathan Shankland
Middle Eastern Tax And Estate Planning: Focus On The United Arab Emirates, Dubai (And The DIFC)
Dubai is now recognised as a wealth and asset management global hotspot and the leading finance centre in the MENA region. In recent years, the United Arab Emirates (UAE) has become an international finance hotspot (Dubai and the Dubai International Finance Centre (DIFC) in particular). 2022 was a record-breaking year for growth in the DIFC. This growth agenda (known as the D33 strategy) forms part of the Emirati pitch to diversify their demographic and the emirate's economy; .
Middle Eastern tax and estate planning: Focus on the UAE, Dubai (and the DIFC)
In recent years, the United Arab Emirates (UAE) has become an international finance hotspot - Dubai and the Dubai International Finance Centre (DIFC) in particular. 2022 was a record-breaking year for growth in the DIFC.
Residential Property Developers Tax – The Full Picture - Tax - UK
UK: Residential Property Developers Tax – The Full Picture 11 November 2021 by Jonathan Shankland , Karen Mayne and Rhys Barton RadcliffesLeBrasseur To print this article, all you need is to be registered or login on Mondaq.com. The Autumn Budget provided much-needed clarity on the final shape of a new Residential Property Developers Tax (RPDT), set to come into force from 1 April 2022. This briefing continues from our previous article on RPDT which you can access here.
A New ‘Residential Property Developer Tax': What We Know So Far
UK: A New ‘Residential Property Developer Tax': What We Know So Far 26 October 2021 by Karen Mayne , Jonathan Shankland and Rhys Barton RadcliffesLeBrasseur To print this article, all you need is to be registered or login on Mondaq.com. The government has recently published draft legislation and guidance for a new tax, expected to be included in the 2021-2022 Finance Bill.
New SDLT Surcharge For Non-UK Resident Purchasers Of UK Residential Property
UK: New SDLT Surcharge For Non-UK Resident Purchasers Of UK Residential Property 24 May 2021 by Jonathan Shankland and Tom Frankel RadcliffesLeBrasseur To print this article, all you need is to be registered or login on Mondaq.com. The Chancellor's Budget 2021 (3 March) was somewhat less dramatic than the expected increase in capital taxes.
Reduced Rates Of SDLT For Residential Properties
To print this article, all you need is to be registered or login on Mondaq.com. The March 2021 Budget extended the Stamp Duty Holiday which will now end on 30 June 2021 with a further transition period for the nil rate band. This briefing explains the changes made to Stamp Duty Land Tax (SDLT) during the pandemic and the tax changes for property purchasers this year.
Clitheroe v Bond [2020]
To print this article, all you need is to be registered or login on Mondaq.com. The judgement in Clitheroe v Bond (2020) breathes new life into the Banks v Goodfellow test but also highlights the difficulty in the application of any defined test when it comes to matters of mental capacity.
Supreme Court unanimously allows the charities’ appeal in Ilott v The Blue Cross & Others
The controversial and fascinating case of Ilott v The Blue Cross & Others concluded on 15 March 2017 with the Supreme Court unanimously ruling in favour of the animal charities in a daughter’s claim under the Inheritance (Provision for Family and Dependants) Act 1975. The Supreme Court’s landmark decision offers helpful guidance on how to determine ‘reasonable financial provision’ where a claimant is an adult child with financial independence.
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