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UK Income Tax Reliefs ‘For the Class of 2013’

If you have recently started a new role with a UK employer following completion of your under graduate, and/or post graduate studies you will probably be aware that you will be subject to UK income ...

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Home is Where the Charge is

The Annual Tax on Enveloped Dwellings or “ATED” regime is now upon us, and could end up being a first step towards a so-called mansion tax in the UK.

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Non-doms in the spotlight

As recently reported in the FT*, those claiming non-domicile status in the UK may well receive a letter from HMRC gently reminding them that non-UK income/gains which they remit to the UK are ...

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Overseas Workdays Relief – HMRC updated guidance

HMRC have issued revised guidance on the Statutory Residence Test and the operation of Overseas Workdays Relief (OWR) in this “brave new world”.

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Property Sales Campaign

A new disclosure facility has been launched by HMRC, the Property Sales campaign.

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Is there Devil in the Detail?

Further to our previous article we now have the full draft legislation which will apply the new Annual Residential Property Tax (ARPT) and Capital Gains Tax (CGT) charges relating to certain ...

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HMRC turn up the heat

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 ...

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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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