Select regions whose content you would like to see
Changes to the way in which short-term business visitors (STBVs) employed by overseas branches of UK companies are taxed on UK work have been proposed by HM Revenue and Customs (HMRC). 18 May 2018
The British Overseas Territories (BOTs) will be required to introduce publicly accessible registers of those with significant control over companies following a House of Commons debate. 03 May 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
The UK has announced a number of modifications to the provisional list of "reservations and notifications" related to the entry into force of the multilateral instrument (MLI) on international tax treaty related measures. 18 Apr 2018
New measures to tackle tax avoidance by UK-resident high net worth individuals (HNWIs) who move profits offshore through the use of 'profit fragmentation' have been published for consultation by HM Revenue and Customs (HMRC). 11 Apr 2018
Join My Out-Law
Already signed up to My Out-Law?
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
Partner - Head of Tax, Litigation and Regulatory