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An overview of LITRG’s technical website guidance – main text

The remit that the Council of the Chartered Institute of Taxation (CIOT) gave to LITRG when establishing it in 1998 was: ‘To

Background

When I ran my first few discovery cases (including Charlton, Sanderson and Pattullo), it was necessary to take the Tribunals through the history of w

There are a number of situations in which a practitioner may be asked either to release information to a third party or to give consent for their client to do so.

When should you consider making a complaint to HMRC?

The council tax bills that have been hitting people’s doormats are heavier than ever before.

Corporate residence has traditionally not been a fertile ground for HMRC.

The most significant US federal tax reform since 1986, commonly referred to as the ‘Tax Cuts and Jobs Act’ (TCJA), turned 18 months on 22 June this year.

The administration of a tax regime is seen as a key factor in the attractiveness of a country as an investment location.

Background

Along with this year’s Spring Statement HMRC took the opportunity to publish its refreshed strategy on tackling all forms of offshore tax non-compliance, known as ‘No Safe Havens 2019’.