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In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if I don’t get one thing straight.

In the May 2016 edition of Tax Adviser, we explored some of the difficulties with the travel and subsistence rul

The peak SA return season is upon us and a regular matter raised by members this year has been HMRC’s mixed advice regarding the correct way to resolve the issue of HMRC revising SA tax returns for

The government has been consulting on the development of a secondary annuities market which would have, with effect from April 2017, allowed people who had already exchanged their pension savings f

The UK government is concerned that partnerships are being used in increasingly more complex business structures that enable some of the partners to avoid paying their share of tax in the UK.

The government announced at Budget 2016 that it would consult on the introduction of a ‘pensions advice allowance’ (PAA).

The CIOT has responded to the further consultation on reforming the taxation of non-domiciliaries published on 18 August 2016.

The facts of the case

In May 2008, the taxpayer (‘Mr Hardy’) entered into a contract to purchase a leasehold property, with a view to renting it out.

This year’s anti avoidance legislation comes against the backdrop of the automatic information exchange agreements which have been entered into between 101 countries: 54 are exchanging by 2017 and

HMRC introduced the Worldwide Disclosure Facility (WDF) on 5 September 2016 for individuals and companies to disclose undeclared UK taxes in relation to offshore assets.