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Showing results for Leonie Grant
...Surfing is a life-long passion for Leonie Eidt. Every year, the German art therapist sets aside three months to catch waves in sunnier climes, mostly Portugal....
...“What we’ve managed to demonstrate is that our operating system can talk to quantum hardware and that it is portable across different technologies,” said Leonie Mueck, chief product officer at Riverlane....
...“It is an unexpected bonus for business owners,” said Richard Proctor, tax partner at Grant Thornton....
...Mike Warburton, tax director with Grant Thornton, believes the upswing in interest in leaving the UK is cause for concern....
...Leonie Kerswill of PwC suggested wealthier investors would take a renewed interest in property....
...If a grant has not yet been issued, you can lodge a standing search and the Probate Registry will send you a copy of the grant if one is issued in the following six months....
...Mike Warbuton, senior partner at Grant Thornton, says: “If you make a gift to your wife and she isn’t domiciled in the UK, the government won’t treat the gift as a remittance of funds if she brings it into...
...“For the normal investor, this is a rate cut as well as a simpler system,” says Leonie Kerswill, partner at accountants PwC....
...Leonie Kerswill, tax partner at accountants PricewaterhouseCoopers, says those are the figures for the 2008/09 tax year....
...According to Richard Proctor, partner at Grant Thornton: “Overall, it’s very clever – it helps to deal with the inheritance tax problem for middle England....
...Alexandra Hart, senior tax manager at Grant Thornton, assumes that your wife has a “domicile of origin” in her original home country....
...Mike Warburton, senior tax partner at Grant Thornton, says there is no stamp duty payable when gifting shares....
...Ian Luder, tax partner at Grant Thornton, says: “In a bygone era people didn’ttend to move around so much but now there is much more of a global economy....
...Leonie Kerswill, tax partner at PWC, says there is a relief available against inheritance tax (IHT) known as business property relief (BPR) for certain types of qualifying assets....
...Leonie Kerswill, partner at accountants PricewaterhouseCoopers, says that where shares are exchanged for loan notes rather than cash there is generally no immediate tax charge....
...“At first glance it looks like higher rate tax payers will be among the 20 per cent of households who lose out,” said Leonie Kerswill, tax partner at PricewaterhouseCoopers....
...Grant Thornton predicts that this year’s Budget will be characterised as “steady as it goes”....
...Leonie Kerswill, partner at accountants PricewaterhouseCoopers says that assuming you are also UK domiciled (ie the UK is your real “home”) as well as UK resident then, tax-wise, you are liable to UK tax...
...But, assuming this isn’t the case, Leonie Kerswill, tax partner at PricewaterhouseCoopers, says the first thing to do is to work out what the capital gain is now....
...The government has based its grant on a 3.7 per cent population increase in 2001-7....
...Leonie Kerswill at PWC says: “Very often we see cases where a couple in a second marriage moves to France....
...Maurice Fitzpatrick, senior tax manager at Grant Thornton, says that, as you note, the shares of some mining companies are dealt on overseas stock exchanges as well as Aim....
...Justin Rix is an expatriate tax specialist at Grant Thornton. He says: “Strictly, this policy is taxable in the UK....
...Leonie Kerswill, tax director with Pricewaterhouse- Coopers, says the gift of an asset during one’s lifetime is considered to be a potentially exempt transfer (PET) for IHT purposes....
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