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 …

The case law surrounding the grounds on which HMRC can raise Discovery assessments continues to develop, and a further case on the matter was recently heard in favour of the taxpayer.  In another recent case …

HMRC Offer EFRBS Settlement Opportunity HMRC are giving employers the chance to settle open enquiries into the use of employer-financed retirement benefit schemes (EFRBS). The settlement opportunity applies to contributions made by employers on or after …

Tax Residence continues to be an interesting area – and an active one for HMRC challenge. Having burned many years of their own guidance in taking Gaines-Cooper to the highest court in the land – …

Background In this recent case, the taxpayer Paul Gibson purchased a property called Moles House for £715,000. Mr Gibson decided to demolish the original house (referred to by HMRC as Moles House One) so as …