Domicile’s Impact on the Administration of Estates
Domicile is the country which is considered to be a person’s permanent home as distinct from nationality or residence. Every person acquires a domicile of origin when they are born, normally that of their father.
11 December, 2018The Benefit Of Double Taxation Relief: Capital Acquisition Tax
Double taxation can arise where one country imposes tax on worldwide assets of the deceased and another country imposes tax because some of the deceased’s property is situated within its jurisdiction.
08 March, 2018Proposed: 3 years to sue in medical negligence
Significant changes in the area of medical negligence law are underway. Rachael O’Shaughnessy takes a look at changes in the statute of limitations and the date of knowledge.
04 February, 2018Trusts: Tax Implications
In this article we will discuss and explore the main tax heads of relevance to the creation of trusts and their operation. Trusts are an arrangement whereby a person (a trustee) holds property as its nominal owner for the good of one or more beneficiaries.
03 January, 2018