Martyn Gowar

Martyn Gowar

McDermott Will & Emery

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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

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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