13 results found

The Pandora Papers leak of almost 12m documents back in 2021 purportedly exposed the secret accounts and dealings (including potential tax evasion/ avoidance and money laundering)...

The Appellant was an Italian company that was assessed to a UK tax on the basis of HMRC's allegation that certain "irregularities" for the purposes of excise duty legislation had occurred in the UK...

As HMRC continue to apply the Kittel principle to increasing numbers of industries and businesses, this decision reinforces that:

Paragraph 4A of Schedule 36 to the Finance Act ("FA") 20081 provides HMRC with the power to obtain information and documents from financial institutions via a Financial Institution Notice ("FIN").

On 17 November 2022, the Rt Hon Jeremy Hunt MP, the Chancellor of the Exchequer, unveiled the contents of the Autumn Budget 2022. This comes after the International Monetary Fund (IMF)...

The concept of "domicile" has been heavily discussed in the media in recent weeks. But what is domicile and why is it important?...

The so-called "onward gift" tax anti-avoidance rules were introduced by the Finance Act 2018 to complement the changes brought in the previous year aimed at restricting the UK tax privileges afforded to non-UK domiciled individuals.

Changes in public opinion, advances in technology and increased international fiscal co-operation have made global personal tax compliance initiatives pop up in abundance in recent years.

The following is an article written by David Bedenham about HMRC's wide-ranging application of the ‘Kittel principle'. The current focus appears to very much be on the labour supply industry and the allegation of ‘Mini Umbrella Company Fraud' .

Advances in technology and increased international fiscal co-operation have made global personal tax compliance initiatives pop up in abundance in recent years.

The number of civil investigations opened by His Majesty's Revenue and Customs' (HMRC's) Offshore Corporate and Wealthy team...