Current affairs

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!

The 2014 Budget is now less than a week away, and with increasing messages of improvement in the British economy and the General Election looming next year, will the Chancellor jump early to offer ...

It has been announced by the Treasury that, following The Chancellor’s Budget Statement on Wednesday 19 March, the 2014 Finance Bill will be published on Thursday 27 March 2014.

The net investment income tax is a new tax charged at a flat rate of 3.8% which will apply for the first time on Federal income tax returns for 2013. This is a charge in addition to your Federal ...