Private Client (2nd edition): Question Index

Private Client (2nd edition)

Which factors bring an individual within the scope of tax on income and capital gains?

Jurisdiction Answers:

Private Client (2nd edition)

What are the taxes and rates of tax to which an individual is subject in respect of income and capital gains and, in relation to those taxes, when does the tax year start and end, and when must tax returns be submitted and tax paid?

Jurisdiction Answers:

Private Client (2nd edition)

Are withholding taxes relevant to individuals and, if so, how, in what circumstances and at what rates do they apply?

Jurisdiction Answers:

Private Client (2nd edition)

Is there a wealth tax and, if so, which factors bring an individual within the scope of that tax, at what rate or rates is it charged, and when must tax returns be submitted and tax paid?

Jurisdiction Answers:

Private Client (2nd edition)

Is tax charged on death or on gifts by individuals and, if so, which factors cause the tax to apply, when must a tax return be submitted, and at what rate, by whom and when must the tax be paid?

Jurisdiction Answers:

Private Client (2nd edition)

Are tax reliefs available on gifts (either during the donor’s lifetime or on death) to a spouse, civil partner, or to any other relation, or of particular kinds of assets (e.g. business or agricultural assets), and how do any such reliefs apply?

Jurisdiction Answers:

Private Client (2nd edition)

Do the tax laws encourage gifts (either during the donor’s lifetime or on death) to a charity, public foundation or similar entity, and how do the relevant tax rules apply?

Jurisdiction Answers:

Private Client (2nd edition)

How is real property situated in the jurisdiction taxed, in particular where it is owned by an individual who has no connection with the jurisdiction other than ownership of property there?

Jurisdiction Answers:

Private Client (2nd edition)

Are taxes other than those described above imposed on individuals and, if so, how do they apply?

Jurisdiction Answers:

Private Client (2nd edition)

Is there an advantageous tax regime for individuals who have recently arrived in or are only partially connected with the jurisdiction?

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