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Disclosures lead to criminal inquiries
'A clear indication HMRC are stepping-up fight against evasion'
LDF 'will raise only half its target yield'
New restrictions could stymie initiative, says tax partner
ODF registrants sought for interviews
HMRC letter seeks better understanding of offshore account holders
New queries, issue 4254
Tax issues faced by two care homes; cost of obtaining loan finance; basis of trust’s ten-year charge calculations; making a disclosure under the LDF
I’m a medic!
MIKE TRUMAN finds that it is not as easy to get into the tax health plan as first reports suggested
Last of its kind
MIKE TRUMAN interviews the Permanent Secretary for Tax, Dave Hartnett, on the past, present and future of offshore disclosure
Stringing it out
How many more disclosure opportunities are there going to be? MIKE TRUMAN wants to know
Offshore disclosure support launched
NDO podcast and LDF helpline
Golden opening
SIMON AIREY gives an overview of the FA 2008, Sch 36 notices against financial institutions
Lessons learnt?
PHIL BERWICK considers issues arising under the new disclosure opportunity and whether HMRC learnt any lessons from the offshore disclosure facility
Banks forced to reveal offshore client details
NDO orders issued to 300-plus institutions - but do HMRC have resources to process data?
UK launches Liechtenstein disclosure facility
Scheme criticised for 'unfair' differences from NDO
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Tax tip: VAT and private schools
Readers’ forum: Use of the IHT relief for gifts out of income
Readers’ forum: Claiming exchange rate loss in UK tax return
Readers’ forum: Tax effects of moving in with the in-laws
Readers’ forum: Is there VAT on lessons invoiced to school?
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NEWS
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Reinstate rule to waive interest when no tax is due
Cladding work can be zero rated, says HMRC
Salary sacrifice schemes favoured by many employers
Contracted out R&D decisions final
Disclosures of untaxed offshore income jump 22%
DEADLINE DATES
Deadline dates for February 2025
CASES
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Barn conversion was carried out in two stages
Arguable case for granting of freezing orders
No liability on sale of capital accounts
Salary sacrifice arrangements for expenses
Redress payments included taxable interest
MOST POPULAR
This week's opinion: 16 January 2025
Barn conversion was carried out in two stages
Arguable case for granting of freezing orders
No liability on sale of capital accounts
Salary sacrifice arrangements for expenses