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First prosecution for failing to comply with FATCA17 Sep 2018

HMRC tax yield from civil fraud investigations up 13% 12 Sep 2018

Out-Law Guides

  • Requirement to correct offshore tax non-compliance

    UK taxpayers who have underpaid income tax, capital gains tax or inheritance tax involving offshore matters must correct past non-compliance before 30 September 2018 or face penalties which could be as much as two or three times the unpaid tax. There is also...

  • 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 information about non-residents holding bank accounts and other financial accounts offshore.  By September 2018 over 100 jurisdictions should be making annual exchanges...

  • 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...

More guides

Tax Tribunal allows third party access to skeleton arguments 12 Sep 2018

HMRC warns it will use social media to track down tax evaders 06 Sep 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