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Plans to allow European tax authorities to automatically share certain information about bank account holders in order to prevent tax evasion and other financial crimes have been approved by members of the European parliament (MEPs). 23 Nov 2016
The European Commission has launched a public consultation on whether concerted action is needed to tackle advisers who facilitate tax avoidance and evasion. 14 Nov 2016
The Common Reporting Standard (CRS) is a way for countries to automatically exchange tax information that has been developed by the Organisation for Economic Cooperation and Development (OECD).
The Contractual Disclosure Facility (CDF) is part of a drive in recent years by HM Revenue & Customs (HMRC) to 'crack down' on tax evaders and "close the tax gap". The CDF is the newest incarnation of Code of Practice 9 – a process which is used...
HM Revenue & Customs (HMRC) now has the power to require payment of tax upfront, before a dispute about the efficacy of a tax scheme has been settled by the courts. It can also require payment of tax where it has succeeded in the courts against another...
This guide was last updated in March 2015. The disclosure facilities covered by this guide came to an end on 31 December 2015, so this information is for historical interest only.
This guide was updated in April 2016
The statutory residence test (SRT), was introduced in 2013. It is designed to give taxpayers greater certainty and clarity as to whether or not they are UK-resident for tax purposes and therefore whether or not they are subject to UK income tax and capital...
The European Council of Ministers has agreed to grant tax authorities access to information on the beneficial ownership of companies. 10 Nov 2016
A special taskforce set up following the 'Panama Papers' leaks has opened civil and criminal investigations into suspected tax fraud or financial wrongdoing by more than 30 individuals and companies, the government has announced. 10 Nov 2016
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High and Ultra high net worth individuals, non UK domiciled indviduals, shareholders and their trustees and family foundations all need to be able to manage their tax affairs to best effect for their businesses, their families and themselves.
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