Alison Cartin

This Practice Note, drafted by Alison Cartin, Senior Counsel, Knowledge at Taylor Wessing LLP, outlines the availability of principal private residence relief (PPR relief) from 6 April 2015 on the disposal of an overseas dwelling by a UK resident individual and on the disposal of a UK dwelling by a non-UK resident individual. The PPR relief provisions were amended by Finance Act 2015 when the non-resident capital gains tax (CGT) charge was introduced. It considers the restriction of PPR relief post-5 April 2015 (including the day count test, the interaction of the PPR day count test and the UK statutory residence test (SRT), the interaction of permitted absences reliefs and the restriction of PPR relief) and s 222 TCGA 1992 elections and s 222A TCGA 1992 notices.

This archived Practice Note, written by Alison Cartin of Berwin Leighton Paisner LLP, gives an overview of the non-resident capital gains tax (NRCGT) charge that applied to certain non-UK resident persons when they disposed of UK residential property on or after 6 April 2015 and before 6 April 2019.

This Practice Note written by Alison Cartin, of Taylor Wessing LLP explains the role of the protector of a trust, the reasons why a settlor might choose to appoint a protector and the powers and liabilities of a protector. It also explains how to appoint a protector and issues to consider when drafting a trust with a protector.

This Practice Note, drafted by Alison Cartin of Taylor Wessing, explains the tax implications of owning a UK residential property used as a home through an offshore company where the owner of the company is neither domiciled nor deemed domiciled in the UK. It considers non-UK resident and UK resident non-domiciliaries and looks at SDLT, ATED, IHT, CGT and income tax.

This table, created by Alison Cartin of Taylor Wessing, provides an overview of the tax implications of owning a UK residential property used as a home through an offshore company where the owner of the company is non-UK domiciled and not deemed domiciled in the UK. It considers non-UK resident and UK resident non-domiciliaries and looks at SDLT, ATED, IHT, CGT and income tax.