Let them piss away all the money and time they've invested in RnD for the NX and kill off any chances of staying a first party developer. (n4g.com)
We will focus on the effect of the proposed changes on the taxation of RND settlors and beneficiaries of trusts with non UK resident trustees (offshore trusts). (newlawjournal.co.uk)
For RND settlors who retain an interest in a trust, ie where the settlor and / or a family member can benefit from the trust, there will, as predicted, be a UK CGT liability on gains realised by non resident trustees on UK situs assets on an arising basis and on offshore gains remitted to the UK. (newlawjournal.co.uk)