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HMRC: Scottish income tax liability to be based on where taxpayer lives, not works

Whether a UK taxpayer is classed as Scottish for the purposes of the Scottish rate of income tax (SRIT) will depend on whether that person is resident in Scotland in any particular tax year, according to draft guidance published by HM Revenue and Customs (HMRC).... 16 Jun 2015

Changes to salary sacrifice rules could emerge in UK summer Budget, warns ex-minister

The UK government may change the rules around salary sacrifice arrangements as part of the summer Budget, Steve Webb, the former pensions minister, has warned. 15 Jun 2015

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Pro-business reforms reflect change in French public understanding

FOCUS: Ernst and Young released an annual study (link in French) this month on the 'attractiveness' of European countries, which has hit the headlines and been widely discussed here in France.  08 Jun 2015

HMRC targeting smaller tax evasion cases

A fall in the average length of custodial sentences given to criminal tax evaders suggests that HMRC is increasingly targeting more marginal cases, according to Pinsent Masons, the law firm behind Out-Law.com. 03 Jun 2015

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