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'Dawn raids' by HM Revenue and Customs (HMRC) on businesses and individuals are likely to remain high following the entry into force of new corporate criminal tax offences, an expert has said. 08 Aug 2017
An independent panel set up to advise on disputes over potentially abusive tax arrangements has backed HM Revenue and Customs (HMRC) in its first formal opinion. 07 Aug 2017
This guide was updated in July 2017
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) 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 scheme...
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
HM Revenue & Customs (HMRC) could withdraw previous guidance in relation to losses arising from the exercise of share options, even though other taxpayers whose affairs could not be reopened had benefited from the treatment, the Court of Appeal has ruled.... 28 Jul 2017
LEGAL UPDATE: The case of HMRC v M F Fowler  UKUT 219 (TCC) concerns a South African resident diver who undertook diving engagements in the UK Continental Shelf waters. The decision sets out some important principles about the approach to interpretation... 25 Jul 2017
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High and Ultra high net worth individuals, non UK domiciled individuals, 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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