Third party information notices: some clarity

HMRC has wide investigatory powers. They include the power under Schedule 36 to serve...

Dyer Straits: principles of valuation

Mr and Mrs Dyer had acquired some shares in a company.  They claimed that...

Employment Law Bulletin: September 2016

Welcome. We write this month’s bulletin in a state of post-Olympic euphoria. Those weeks...

Staying away from danger: temporary non-residence

By and large, UK taxes bite (or at least bite more heavily) on people...

Further clarity on changes for non-doms

In the 2015 Summer Budget, the government issued a consultation document on proposed reforms...

HMRC still believe there are significant unpaid taxes connected with overseas assets

The most innovative offshore disclosure facility, the Liechtenstein Disclosure Facility (LDF), ended on 31...