Personal tax

Unexplained wealth orders can now require non-UK and non-EEA individuals to prove the source of funds used to acquire an asset, explains Mala Kapacee
Tax evasion
1 October 2019

Unexplained wealth orders can now require non-UK and non-EEA individuals to prove the source of funds used to acquire an asset, explains Mala Kapacee

Keith Gordon discusses the Supreme Court’s decision on the disposal of QCBs in Hancock v HMRC
Share Capital
1 September 2019

Keith Gordon discusses the Supreme Court’s decision on the disposal of QCBs in Hancock v HMRC

Rebecca Sheldon reviews a judgment on when a partial closure notice can be issued
Case Review
1 September 2019

Rebecca Sheldon reviews a judgment on when a partial closure notice can be issued

Sam Newton considers the tax benefits of the use of discretionary trusts for spouses
Pensions
1 September 2019

Sam Newton considers the tax benefits of the use of discretionary trusts for spouses

Residence and Domicile
1 August 2019

Sharon McKie and Simon McKie examine disclosure in self-assessment returns in the light of the increasing number and intensity of HMRC’s enquiries into matters of residence and domicile

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LITRG
1 August 2019

Meredith McCammond provides an overview of LITRG’s technical website guidance

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Shariah financing
1 August 2019

Mohammed Amin provides guidance on avoiding traps for the unwary when using Shariah compliant financing

Kelly Sizer looks at HMRC’s complaints process and escalation routes
Complaints to HMRC
1 July 2019

Kelly Sizer looks at HMRC’s complaints process and escalation routes

Keith Gordon reviews the first decision of the Court of Appeal to look at Follower Notices
Follower notices
1 July 2019

Keith Gordon reviews the first decision of the Court of Appeal to look at Follower Notices

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Loan Charge
1 July 2019

Michael Avient provides insight on the conflict between the right to possessions and the 2019 loan charge