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Additional tax take per £1 spent on investigatory work by HM Revenue and Customs (HMRC) has fallen over the past year, in a sign that it was moving on to tougher and more complex cases, an expert has said. 28 Jun 2017
The European Commission has proposed rules that would force lawyers, consultants, tax advisers and banks to disclose plans that help companies and individuals to avoid taxes. 22 Jun 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...
Singapore has signed two multilateral competent authority agreements (MCAAs) to improve tax cooperation with other countries, the Ministry of Finance has said. 22 Jun 2017
The UK's HM Revenue & Customs (HMRC) has updated its worldwide disclosure facility to allow taxpayers with particularly complex tax affairs to apply for up to 90 additional days in which to make their disclosure. They have also introduced a special route... 21 Jun 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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