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Royalties – the temporary or permanent transfer of intellectual or industrial rights – are considered to be part of Category B (independent business activities) when made by the originator, or in...

HM Revenue & Customs has benefitted from a record £4.6 billion inheritance tax collection for the 2015/16 tax year. That was an increase of 21.6% – more than a fifth – compared to the previous...

400 years of Shakespeare and we are still pondering over the question!

I recently returned from London, more specifically the City of London, and was rather surprised to find that the...

For British expatriates, it may seem like financial sense to keep hold of your house in the UK. However, recent changes have generally increased the tax burden for owners of residential properties...

Over the course of this year, I shall produce a number of articles on the key principles of financial planning.

Let’s start with the most sensitive area. Dying or, otherwise, estate...

The global trend for low interest rates is showing no signs of fizzling out. In March, when decision-makers at the Bank of England (BoE) unanimously agreed to keep the interest rate at 0.5%, it...

The term “wealth management” covers many aspects – savings and investments, pensions, tax mitigation, estate planning, asset protection etc. For many of us they are equally important, and across...

Tax planning is a fundamental part of protecting and maximising your wealth. Yet so many people do not review their tax planning often enough, or do not have all the knowledge they need to set up...

As published in the Decree-Law 11/2016, of March 8, an exceptional measure to support employment has been created, thereby reducing the contribution rate (taxa contributiva para a segurança social...

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