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The annual allowance rules which took effect from 6 April 2011 lowered the maximum annual amount that an individual can contribute into his or her pension savings whilst benefiting from higher rate ...

HMRC have announced a massive £600million windfall from individual taxpayers failing to submit their 2010-11 tax returns on time. Our previous blog highlighted the harsh new penalty regime, and it ...

It is often said that the UK’s current anti-avoidance rules for “offshore” structures are inconsistent with EU law, and it comes as no surprise that HMRC have published a consultation document ...

The majority of businesses now have an international context to their operations. This may comprise simply of having suppliers or customers overseas and can extend to having a full global outreach ...

In a welcome move, HMRC have entered into a consultation process concerning the inheritance tax (IHT) regime for trusts. This is one of the more obscure and computationally complex areas of UK tax ...

As was widely expected, the change in government in France has led to various changes to the French tax system, not least to the French wealth tax regime. This has been an area of continual change ...

So you’ve secured your tenant, renewed your Gas Safety Certificate (I hope!) and organised your alternative accommodation as of 28 July 2012; but have you considered the tax consequences of letting ...

At present, an individual’s UK tax residence position is based on some limited statutory rules and a wealth of case law, established HMRC practice and published HMRC guidance.

Tax authorities across Europe continue to press ahead with the integration of tax regulations. A recent announcement by the EU Commission proposes new measures on minimum common standards and ...

HMRC's latest campaign the 'Tax Return Initiative', was launched on 3 July, aimed specifically at higher-rate taxpayers who have been told to submit a self-assessment return for 2009/10 or earlier, ...