Hints and tips:
...prospect of an increase in the headline capital gains tax rate, in the short-to-medium term, seems quite likely, following the Office of Tax Simplification initial report and recommendations,” added Gary Heynes...
...As Lea Heyne and Luca Manucci write, it used to be thought that the painful experience of authoritarianism in the 20th century had made the Iberian peninsula immune to the modern hard right....
...A three-month stay in a calendar year could mean an individual becomes US tax resident, Heynes says....
...Gary Heynes, the UK head of private client and family wealth at RSM, an accountancy firm, said: “We are discussing with clients whether they may wish to de-envelope it and gift it to a son or grandchild,...
...His abrasive style drove out senior managers, leaving a cowed group of lieutenants who were nicknamed Heyne’s Würstchen, or Heyne’s “little sausages”....
...She’s condescending,” said George Heynes, 21....
...Saving up for retirement is a difficulty many expatriates face, write Gary Heynes and Nigel Neville of accountancy firm RSM....
...“As growth returns to the markets, the government could see it as time to capture gains,” said Mr Heynes....
...“If taxation was based purely on residency, these expatriates would be taken out of the equation,” said Mr Heynes....
...With the introduction of pre-completed returns, Mr Heynes said there is an inherent danger of taxpayers not checking the information thoroughly for accuracy....
...Gary Heynes, head of private client at accountants Baker Tilly, said that people who still need to complete a paper return “need to speak to HMRC without delay”....
...Gary Heynes, head of private clients at Baker Tilly: As the property was your main residence, the final 18 months of ownership should qualify for private residence relief in the UK....
...“We have seen a huge increase in the number of clients using UK company wrappers instead of trusts,” says Mr Heynes....
...Gary Heynes, national head of private client at Baker Tilly, said that this “retrospective” change of government policy undermines the country’s appeal for non-domiciled residents....
...“These individuals should notify HMRC by October 5,” said Mr Heynes....
...“If they aren’t – possibly because they have not kept pace with the change in tax laws – then they should look to make a disclosure to HMRC before they come asking for the tax,” says Heynes....
...Heynes cited another example of a start-up paying interest of more than £800,000 on its loans where income was minimal....
...However, Gary Heynes, head of the private client group at Baker Tilly, said the effective tax rate for such people, even those qualifying for entrepreneurs’ relief, is likely to be at least 33.4 per cent...
...Heynes says this is useful for someone who is sitting on a gain and wants to realise assets – for example, an artwork – at a loss....
...Stefan Heyne’s sets involved a truckload of military greatcoats and a giant white balloon, moodily illuminated by Reinhard Traub and occasionally enlivened with video projection....
...But Heynes told him what to do. First, an engineering degree at Aberdeen. Then a year of industrial design at Glasgow School of Art....
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