Gerry Brown
Profiles & Comment | 8 Jan 13
when love hurts the wallet
Moving away from a loved one can be hard for many reasons, but if you must do it, do it properly or you could face the wrath of the taxman, says Prudential’s Gerry Brown.
Tax & Technical | 22 Aug 12
time apportioned reduction changes
Last week, HMRC published a consultation to propose changes to the time apportioned relief tax regime. Here Prudentials Gerry Brown explains what the revenue has set out to do.
mansion tax plan catches eye of wealth
Gerry Brown, technical manager at Prudential,looks at how the UK’s proposed ‘mansion tax’ scheme is likely to hit HNWIs whose pricey UK properties have avoided certain taxes until now, by being held via offshore entities.
Tax & Technical | 19 Apr 12
when the shoreline gets blurred
A Canadian court recently ruled that a trust can be viewed similarly to a company, with its activities judged on where they take place. Prudentials Gerry Brown says in light of this it is important to ensure offshore activities remain offshore.
Tax & Technical | 30 Mar 12
a question of intent
With the long-awaited reforms on UK tax residency rules having been deferred until at least 2013-14, Prudentials Gerry Brown takes us through a recent case as a reminder of the complexities involved.