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Draft Finance Bill 2019: compliance and enforcement18 Jul 2018

HMRC seeking 'unprecedented' information request powers 12 Jul 2018

Out-Law Guides

  • Penalties for enablers of offshore evasion

    A person or company can penalised if they 'enable' offshore UK tax evasion or non-compliance by others. Policies and procedures designed to prevent companies from committing the corporate criminal offences of failing to prevent the facilitation of tax evasion...

  • UK register of trust ownership

    This guide was updated in December2017

  • Common Reporting Standard

    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

    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...

  • Tax Disputes: Follower Notices and Accelerated Payments

    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...

  • Crown Dependencies Disclosure Facilities

    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.

More guides

Figures reveal elite HMRC unit 'on the attack' on offshore assets 10 Jul 2018

New 'profit fragmentation' tax rules could affect non-doms, says expert 09 Jul 2018

More stories

Expertise in Private Wealth Tax

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.

More about Private Wealth Tax