Private client tax

HMRC are busy reminding taxpayers with Swiss accounts that they only have until 1 January to make a full disclosure of their Swiss assets. The rather stark alternative is to suffer the one-off ...

According to a report in the Daily Telegraph, HM Revenue and Customs (HMRC), the UK tax authorities, have obtained details of every British client of HSBC in Jersey after a whistleblower secretly ...

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 ...

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.