Stephen Timms, Financial Secretary to the UK Treasury blocked a tax scheme designed to secure income tax relief from a gift of shares to a Charity that was being heavily marketed to London Bank Bonus recipients.

Many firms involved in marketing UK tax schemes were excited when the High Court judgment in the case of Mayes v HMRC was published several weeks ago.

There have been no specific new Court decisions on Residence in the UK over the Summer. However, on 16th August 2010 (via a Press Release on Robert Gaines-Cooper’s own website) there was confirmation that he has been granted leave to Appeal to the Supreme Court in his Judicial Review Claim against HMRC.

On Tuesday morning many High Net Worth Individuals ("HNWIs") in the UK were relieved to hear that the Tories had managed to form a coalition with the Liberals.

Following on from a previous attempt by the UK's HMRC in 2007 to get tax evaders to reveal undisclosed Offshore assets and pay tax on them, the NDO ("New Disclosure Opportunity") was recently launched this summer and closes on 30th November 2009.

George Osborne’s first budget has thrown up some interesting developments concerning popular tax strategies that are being heavily promoted as ways around the new 50% income tax rate.

The Court of Appeal Decision in Grace earlier this month is the latest twist in a high profile tax case on the law of Residence.

Just over a week ago, HMRC published a Consultation Paper proposing to introduce a statutory definition of "Tax Residence" in the UK to take effect from the tax year starting 6th April 2012.

On December 9th 2010, (just before the latest round of Bonuses in the City) draft legislation dealing with Disguised Remuneration was released.

The long awaited Judgment in the Gaines-Cooper Supreme Court Case was finally released on Wednesday 19th October 2011.

When the Liechtenstein Disclosure Facility ("LDF") was launched in September 2009 it appeared as an innovative and forward thinking approach to persuade Offshore Tax Evaders to come clean.

On 13th October 2011 the UK HMRC made a very unusual announcement on its website. The announcement was that they would shortly begin writing to UK Residents and Organisations holding Bank Accounts with HSBC in Geneva who may not have reported all their income and gains.

Since my last Article, there have been more twists and turns (in the form of two big cases) on the issue of how to achieve Non-Residence.