Julian Brooks

We anticipate that the Finance (No.2) Bill will be passed through to Parliament early this Autumn. Much of the Bill is concerned with anti-avoidance measures, and one potentially punitive provision ...

We have seen various Press articles of late highlighting the plight of those drawing on their pensions, and suffering overpayment of tax in the process.

Uncertainty continues to abound regarding the status of the changes to the taxation of non-domiciled taxpayers, originally scheduled to take effect from 6th April this year.

HMRC are continuing to increase the number of tools available to tackle offshore evasion and are taking an increasingly aggressive stance in relation to offshore matters.

From 6 April 2017 any individual who has been resident in the UK for at least 15 of the past 20 tax years will be deemed UK domiciled for tax purposes.

Yesterday, George Osborne delivered what we consider to be a positive 2016 Budget.

As expected, the has Treasury released its consultation document on the forthcoming changes to the taxation of non-domiciled individuals (‘non-doms’).  The full consultation paper can be found here.

Careless inaccuracies

The recent case of a self-employed locum pharmacist Mr Bharat Patel TC04617: BHARAT PATEL [2015] UKFTT 445 (TC) offers encouragement to those asking HMRC to consider suspending ...

Taxpayer wins landmark LLC case

The Supreme Court has allowed the taxpayer's appeal in Anson (formerly Swift) v HMRC, which has been something of a long-running saga.

Liechtenstein and the UK have signed a fourth joint statement updating the Liechtenstein Disclosure Facility (LDF). Our previous article here summarises some of the detail of the LDF, and little has ...