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Clare Morison

Clare Morison

McDermott Will & Emery


Latest Publications

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Domicile Election for Non-UK Domiciled Spouses and Civil Partners

Non-UK domiciled individuals who have a UK domiciled spouse or civil partner now have the option to elect to be treated as domiciled in the United Kingdom for inheritance tax (IHT) purposes. This will enable them to receive...more

5/24/2013 - Domestic Partnership Domicile EU Transfer of Assets

Finance Bill 2013: New Residential Property Taxes in the United Kingdom

This note outlines the new residential property tax charges following the publication of draft legislation on 11 December 2012 and, latterly, 31 January 2013 by the UK Government. Following both publications we now have...more

2/8/2013 - EU Property Tax Stamp Duty Land Tax

Charitable Incorporated Organisation: Charity Commission Confirms That Applications for Registration Will Now Be Accepted

The statutory framework approved by the UK Parliament on 3 December 2012 provides for the introduction of the Charitable Incorporated Organisation, a new form of limited liability structure created in response to requests...more

12/19/2012 - Charitable Incorporated Organisation EU LLC

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