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Entrepreneurs' relief available if entitled to 5% of sale proceeds08 Jan 2019

Guidance on tax treatment of cryptoassets for individuals 21 Dec 2018

Out-Law Guides

  • Family investment companies

    A family investment company (FIC) can be an attractive alternative to a trust as a vehicle to preserve family wealth and mitigate taxes. A FIC typically has lower running costs than a trust and enables those who establish it to retain a degree of control....

  • 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...

More guides

Taxpayers have no right to attend hearing to approve HMRC information notices 12 Dec 2018

Lords: new HMRC tax avoidance powers 'disproportionate' 05 Dec 2018

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Expertise in Private Client

In an ever changing world having the right adviser is crucial to meet your tax obligations and where possible mitigate your tax exposure.

More about Private Client