In a recent update of the www.impots.gouv.fr FAQ on the effects of Brexit, the French Administration has done a complete U-turn when it comes to the application of the social surcharges known as CSG and CRDS on French source income and gains received by UK tax residents, generally arising from...

Over recent years it has been well documented that Guernsey is facing an ageing population, many  of whom may not have been given the opportunity to make adequate provision for their retirement.  Although some employers offer a workplace pension others do not and this may place their employees...

The recently added Article 34 quarter of the 2022 French Budget extends the scope of anti-tax avoidance rules to trust situations.  

As we near the end of the tenth year since the introduction of the French trust legislation, we explore trust reporting, some of the pitfalls of non-compliance, and consider items to include in any trust year-end reviews.