Richard Middleditch

April 4, 2025

Snitches Get... Riches: Chancellor to Incentivise Whistleblowing to Clamp Down on Tax Evasion

In last week’s Spring Statement, Rachel Reeves announced the government’s intention to clamp down on tax evasion, including novel...

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October 9, 2023

New Pension Lump Sum and Death Benefit Allowance

New Pension Lump Sum and Death Benefit Allowance- Draft legislation will impact beneficiaries of death benefits that choose income

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June 6, 2021

Can you have your cake and eat it?

Recent press reports have focused on an Inheritance Tax (IHT) snare we commonly see arising in our practice; one which is costing...

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September 11, 2018

Sick as a Parrott

Former Rangers players and staff paid through an offshore trust have been told they have weeks to approach HMRC over a...

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August 15, 2018

Inheritance Tax- don't leave it too late

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August 6, 2018

Discovery Assessment for Offshore Non-Compliance

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July 16, 2018

Playing a Let

Rent-a-room is a tax relief available individuals who let out a room/s in their home whilst occupying the property at the same...

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July 9, 2018

Overseas workdays relief – Expat Tax Back

Overseas Workdays Relief (OWDR) is a valuable tax relief available to non-UK domiciled taxpayers, which exempts employment...

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June 19, 2017

Non-Resident Capital Gains Tax Penalties

Since April 2015, non-UK residents selling a UK residential property have been required to report the disposal to HMRC within 30...

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April 6, 2017

UK Property and Non-Resident Capital Gain Tax

We advise non-resident clients on how to manage their UK capital gains tax (CGT) position. Individuals who are not resident in...

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November 24, 2016

(the last) Autumn Statement

The new Chancellor of the Exchequer, Philip Hammond, today delivered his first, and last, Autumn statement.

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June 22, 2015

Capital Gains Tax Charge on Non-Residents

Individuals who are not resident in the UK are generally exempt from capital gains tax (CGT) on gains made on the disposal of...

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November 12, 2014

Renewals Basis Runs Out

It may have escaped landlords' attention that, as from 6 April 2013, HM Revenue & Customs have withdrawn the ‘renewals basis’,...

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October 20, 2014

Business Property Relief on AIM Listed Shares

Investing in companies listed on the Alternative Investment Market (AIM) is often seen as an attractive prospect from an...

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