The acquisition of domicile of choice: HMRC's changing approach
There has been another success for HMRC at the First-tier Tax Tribunal in relation to a taxpayer’s domicile st...
Personal tax
Personal tax
The hidden economy: how to improve compliance
Improving tax compliance so more people file correctly and on time is one of HMRC’s key aims. ...
Tax avoidance schemes: the risk of being knowingly wrong
The recent Court of Appeal decision in Bhaur and others v Equity First Trustees (Nevis) Limited and others [20...
Most popular reads
Latest briefings
New pensions tax rules: the ‘ghost’ of the lifetime allowance?
Since April 2006, contributions to and distributions from UK registered pension schemes have been subject to a...
We’re still here to help: LITRG at 25
The Low Incomes Tax Reform Group (LITRG) was established in 1998, when John Andrews, then President of the CIO...
The Scottish Tax Clinic: assisting low-income individuals
The Scottish Tax Clinic is an experiential learning environment (learning through experience), exposing our st...
The pensions dashboard: yet more delays...
The pensions dashboard is the largest digital transformation project that the pensions industry has ever attem...
US citizens living in the UK: the problems, pitfalls and planning opportunities
The ratification of the 16th Amendment to the United States constitution in 1913 imposed the first permanent i...
Voluntary disclosures: how to correct mistakes in tax payments
The UK government regards tax compliance checks as a key tool to help tackle the tax gap and fund the Excheque...
Beneficial loans: the importance of getting your timing right
I can remember the first time that I came across an assessment in relation to a loan to a participator. ...