Current affairs

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:

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 ...

HMRC have withdrawn an important concession regarding the use of loans in the UK which are backed by non-UK assets.

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’...

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

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 ...

HMRC are set to make a small but important change to the taxation of share options awarded to internationally mobile employees with effect from 6 April 2015. 
 Given the concentration of expatriates ...

HMRC are set to make a small but important change to the taxation of share options awarded to internationally mobile employees with effect from 6 April 2015.

Whilst these changes were announced in the Autumn Statement and subsequent consultation document, it was hoped the proposals would take into account the views of the respondents to the ...

The Chancellors’ 2014 Budget speech focused on delivering a message of a UK economy growing at a faster rate than any other advanced economy. Encouraging news indeed!