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Almost 3,000 suspected cases of serious tax evasion were referred by HM Revenue and Customs (HMRC) for specialist investigation for the second year running last year, according to figures obtained by Pinsent Masons, the law firm behind Out-Law.com. 15 Jun 2016
Businesses need to start considering the procedures they need to put in place to avoid falling foul of the new offence of failure to prevent facilitation of tax evasion, according to experts at HM Revenue and Customs (HMRC) and Pinsent Masons, the law... 19 May 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...
Banks and financial firms in Singapore will now be able to collect and report on information relating to foreign customers, paving the way for the introduction of global anti-tax evasion rules, according to local media. 13 May 2016
The UK's HM Revenue & Customs (HMRC) has collected an additional £494 million in income tax in the year to 31 March 2015 through investigations into tax avoidance schemes, according to figures obtained by Pinsent Masons, the law firm behind Out-law.com.... 05 May 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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