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A BIR’d in the Hand

Or how to remit and make free investments

The difference in the way the UK taxes its own citizens and non-UK domiciles (“non-doms”) is well understood. Most of us have heard of the remittance basis ...

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No Tax Reality but a silver lining?

This tax case involves a tax avoidance strategy at its heart, one of the first marketed tax strategies to come before the First Tier Tribunal involving Gilt strips, Andrew Berry v Revenue & Customs. ...

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Grays Timber Products Limited vs HMRC

The UK Supreme Court handed down its first unanimous Tax Decision in favour of HMRC in Grays Timber Products Limited v Her Majesty's Revenue and Customs. The case is complex and will be of limited ...

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