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The Scottish government should set up a new 30% rate of income tax for middle income earners when it gains new tax powers, a Conservative party-backed commission has said. 27 Jan 2016
Money advanced in the form of a "loan" to the member of a so-called 'pension liberation' scheme was a "payment" for the purposes of the tax rules, and therefore subject to a 40% income tax charge and additional surcharge, a tax tribunal has ruled. 13 Jan 2016
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.
Taxpayers in one of Switzerland's administrative regions will no longer receive discounts for paying their taxes early, as the local authority wants to avoid having too much cash in its own bank accounts, according to press reports. 12 Jan 2016
A "final" disclosure facility which will give UK taxpayers a means of correcting any irregularities involving offshore income and gains will run until September 2018, one year longer than originally anticipated, the government has announced. 11 Dec 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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