Third party information notices: some clarity
HMRC has wide investigatory powers. They include the power under Schedule 36 to serve “third party” notices which require a person to produce documents or
Dyer Straits: principles of valuation
Mr and Mrs Dyer had acquired some shares in a company. They claimed that the shares had become worthless and they sought tax relief for
Is tax planning now tax fraud? HMRC thinks so!
In recent months, HMRC has started to take more of an aggressive stance against certain tax planning schemes, particularly those involving EBTs and EFRBS. What
Employment Law Bulletin: September 2016
Welcome. We write this month’s bulletin in a state of post-Olympic euphoria. Those weeks of spellbinding achievements will live long in the memory, as will
Staying away from danger: temporary non-residence
By and large, UK taxes bite (or at least bite more heavily) on people who are resident in the UK than on people who aren’t.
Further clarity on changes for non-doms
In the 2015 Summer Budget, the government issued a consultation document on proposed reforms to the tax rules for people who are not domiciled in
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 December 2015. After a false start in April 2016, HMRC has