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HM Revenue and Customs (HMRC) will be able to look at 12 years worth of back taxes in cases involving an offshore element from April 2019, if the UK government goes ahead with a proposal announced in the last Budget. 22 Feb 2018
19 Feb 2018
This guide was updated in December2017
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
New UK powers to require individuals to explain where their wealth has come from and to freeze and forfeit funds in bank and building society accounts come into force today. 31 Jan 2018
The prospect of the introduction of wealth taxes in Singapore could lead to a growth in the use of trusts in the city state, a specialist in private wealth law has said. 25 Jan 2018
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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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