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The record of HM Revenue and Customs (HMRC) for prosecuting cases of offshore tax evasion is "woefully inadequate", according to a new report by the Public Accounts Committee (PAC). 09 Nov 2015
FOCUS: UK taxpayers with undisclosed liabilities cannot wait until January if they want to settle these with HM Revenue and Customs (HMRC) on favourable terms. 26 Oct 2015
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.
This guide was updated in November 2014
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...
This guide was updated in August 2015 following the 2015 Summer Budget.
The UK government has set out how it plans to end ‘non-dom’ tax status for those who have been in the country longer than 15 of the past 20 tax years, and prevent individuals born in the UK from claiming that they are non-domiciled while they are living in... 02 Oct 2015
The UK government's use of 'accelerated payment notices' (APNs) to demand up-front payment of disputed tax has enabled it to collect £1 billion in payments from users of tax avoidance schemes, it has announced. 14 Sep 2015
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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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