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HMRC has an ongoing agenda to tackle all forms of ‘non-compliance’. Legislation in the first Finance Bill of 2017 was designed to force full disclosure to HMRC of all offshore (i.e.

Serial tax avoiders beware

There have been numerous salacious stories over the past few years about celebrities, footballers and other wealthy individuals entering tax avoidance schemes.

My article in the July 2017 issue of Tax Adviser made reference to a recent decision of the Family Division concerning domicile.

After HMRC’s onslaught in the first decade of this century on taxpayers who claimed to have been non-UK resident, I always considered it inevitable that domicile challenges would soon follow.

Since their launch in 2011, more than 140 HMRC taskforces have been set up to identify and investigate individuals and businesses operating in sectors deemed to be prone to tax evasion.

As my husband observed: ‘If you are going to update a tax book, do it quickly’.

In my article ‘Whose claim is it anyway?’ in the January 2015 issue of Tax Adviser, I wrote about the taxpayers’ successful appeal in Drown & Leadley v HMRC.

Scotland

The devolution of taxation powers to the Scottish Parliament has been an ongoing process, one that can be traced back to the foundations of the devolution settlement 20 years ago

Throughout its 19 years as a committee of the Chartered Institute of Taxation (CIOT), the Low Incomes Tax Reform Group (LITRG) has steadily evolved.

The new corporate criminal offences for failure to prevent facilitation of tax evasion, expected to come into force from 1 September 2017, affect all UK and non-UK corporates and partnerships.