Article Directory
Five Themes for the Rest of 2023
Our main economic indicators suggest the world economy is in a recovery phase. This is usually good for stock markets. Identifying long-term themes can help to manage stock market volatility. If global growth moves higher, USD should dip because[...]
Secondary Pensions - New Regulations, Statements of Practice and Official Guidance Published
In October, the States of Guernsey passed the Secondary Pensions (Guernsey and Alderney) Regulations, 2023, and issued detailed guidance for employers and employees regarding the new secondary pensions regime. The Director of the Revenue Service[...]
Why Organizations Should Stay the Course with their EU Taxonomy Reporting
The EY report reveals that 89% of companies in research scope have disclosed some Taxonomy eligibility for turnover, CapEx or OpEx.
[...]International Personal and Corporate Mobility: Summary of Malta Discussion
On 19 September 2023, the International Business Structuring Association (IBSA) held a discussion group meeting in Malta, facilitated by EMCS Ltd. Esteemed speakers, Geraldine Schembri, Partner at EMCS Ltd and Dmitry Zapol, Partner at IFS[...]
Market Commentary September 2023
This year in financial markets has been all about potential “landings” for various economies. Will they be “soft” or “hard”, meaning either a shallow or deeper recession? Or might there be no landing at all, with growth remaining in positive territory? Eight months into the[...]
Changes to Capital Gains Tax for divorcing couples
Married couples and those in civil partnerships have access to a number of tax advantages. This includes passing assets between themselves during their lifetimes without tax charge, inheriting assets from their spouse free of tax and the potential to reduce income tax through[...]
Expanding Into The US: Transfer Pricing Considerations
Expanding into the US can be a complex process, and it is important to ensure that transactions between a UK entity and its US affiliate are priced in accordance with transfer pricing (TP) principles.
[...]Pre-arrival Tax Planning when Moving to the UK
This article provides an overview of the UK tax system as it relates to resident and non-domiciled individuals looking to relocate to the UK. Dmitry Zapol, international tax advisor at IFS Consultants, explains the basis of determining UK tax residence, the remittance basis[...]
AI-generated evidence is on the horizon - but are we ready?
It has been a manic few weeks for me; busy work schedule aside, I have been lucky enough to recently squeeze in a hiking trip to Hawaii, a wonderful safari in Kenya – only to come back to win ‘Best Children Lawyer in the[...]
