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Negative Earnings

It is not unusual for an employee to receive a valuable signing on bonus, often referred to as a ‘golden handshake’ in exchange for accepting a role and committing to a minimum period of service. ...

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Non-Dom Campaign Reaps Rewards for HMRC

A report in this weekend’s Financial Times highlighted that HMRC have collected £154M following investigations into ‘high-income workers who are non-UK citizens’.

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International tax developments

Embracing the global economy

In an increasingly global marketplace, governments around the world are focussing on where profits are taxed and where they should be taxed. In 2013, the OECD and G20 ...

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Property Taskforce

A new property taskforce has been launched by HMRC to tackle “taxpayers” who are not declaring property income in North West England and North Wales. It has been estimated that more than one million ...

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I didn’t EXPAT that...

If you are a British Expat or a non-resident UK tax payer you will have no doubt seen the news headlines in recent months:

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LDF Update

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 ...

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On Borrowed Time

HMRC have withdrawn an important concession regarding the use of loans in the UK which are backed by non-UK assets.

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Off-target

HMRC’s Let property campaign, overseas bank accounts and low effective tax rates

HMRC are stepping up their campaign trail to ensure taxpayers pay the ‘correct amount of tax’...

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Unstable home? CGT for non-residents update...

It has been interesting to keep abreast of various responses to the proposed capital gains tax charge on non-UK residents over recent weeks.

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Accelerated Payments & Follower Notices

Overview of the proposals

Whilst most in the tax profession may have viewed as inevitable from early this year when the consultation on accelerated payments and follower notices was released, the ...

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