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Whistleblower reveals offshore HSBC accounts

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 ...

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A long time coming... changes to IHT for trusts?

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 ...

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UK Tax Residence, any clearer?

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.

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