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Pension scheme members who take advantage of a new pensions advice allowance to fund financial advice from their pension savings risk losing some of their tax protections, an expert has warned. 02 May 2017
A substantially shortened version of the UK Finance Bill received royal assent on 27 April. The government withdrew most of the provisions of the bill so that it could be passed before parliament was dissolved ahead of the general election on 8 June. 02 May 2017
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 statutory residence test (SRT), was introduced in 2013. It is designed to give taxpayers greater certainty and clarity as to whether or not they are UK-resident for tax purposes and therefore whether or not they are subject to UK income tax and capital...
The UK government is pressing ahead with plans to set up a register of overseas companies and other entities that hold UK property, or bid for central government contracts. 07 Apr 2017
HM Revenue and Customs (HMRC) collected an additional £705 million in tax from investigations into companies' payroll taxes last year, almost half of which was collected from small or medium-sized businesses (SMEs), according to new figures. 04 Apr 2017
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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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