How pre-UK residence offshore income and gains of a non-domiciled individual can remain outside of the UK tax net.
Does income from abroad emanate from a transparent or opaque entity?
Consultation calls for feedback on CCCTB.
Changes to FATCA regulations.
New tax regime and disclosure programme in Russia.
Anson v CRC, Supreme Court
HMRC will receive an extra three quarters of a million pounds to fund their ongoing fight against tax dodging, the chancellor announced this afternoon.
The move to combat non-compliance and criminal activity was welcomed by the Association of Revenue and Customs (ARC), which represents the taxman’s senior staff members. The union’s president, Tony Wallace, claimed the £750m injection “will yield a significant dividend for the country”.
Can a UK company employee sacrifice salary for a retirement pot while abroad?
A UK citizen is moving to the US. Does the type of visa affect the client’s UK tax liabilities?
Tribunals’ inconsistent approach to VAT legislation
EC v UK (C-161/14), Court of Justice of the European Union
The Revenue has suspended its notification list of qualifying recognised overseas pension schemes (QROPS), after discovering the inclusion of schemes that do not meet the pension age test.