The case law surrounding the grounds on which HMRC can raise Discovery Assessments continues to develop. We have recently written on the Discovery Powers of HMRC and the evidence suggests that the future of HMRC’s …

Until 6th April 2013, the UK did not have statutory rules to determine an individual’s residence status. However, the Finance Act of 2013 enacted the Statutory Residence Test (SRT) to take effect from 2013/14 UK …

White rabbits!  White rabbits! 1st of the month!   Following the late example of the White Rabbit in Alice in Wonderland, HMRC are offering a deal whereby dilatory taxpayers can ‘catch up’ with their Tax …

We recently wrote about Payroll Schemes and the Isle of Man Disclosure Facility with regard to agency workers and related workers, who may have entered into arrangements to try to reduce their tax burdens through payroll …

A recent case on ‘property trading’ has been won by taxpayers, but longer term, HMRC may be secretly cheering their own defeat because of the possible arguments it may give them on other future cases. …