Most taxpayers affected by the 2017 deemed domicile reforms remained in the UK, and paid more tax on average since becoming deemed domiciled, according to a recent report from HMRC. The increase in...
Penalties
Finance Act 2021 (Schedule 26 Second Penalty Assessments) (Appointed Day: Regulation Making Power) Regulations SI 2024/1132 appoint 12 November 2024 as the day on which FA 2021, Sch 26 comes...