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News and Articles

How far is HMRC's power to gather data limited by legal privilege?

13th February 2017

HMRC are seeking to gather data from certain law firms that it views as trust and company service providers.

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Early Iceland and modern tax systems: rifts and settlements

22nd September 2016

Connections between Iceland's first parliament and modern tax systems

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What happens if an employee mistakenly treats a share option as liable to CGT?

9th August 2015

What happens if an employee mistakenly treats a share option as liable to CGT?

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Tax avoidance schemes: New powers for HMRC to curtail disputes and to collect tax sooner

19th August 2014

The Finance Act 2014 gave HM Revenue & Customs (“HMRC”) new powers to issue: • Follower notices; and • Accelerated payment notices. This article discusses these powers.

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A brief account of domicile

31st May 2014

A summary of some of the main rules of the law of domicile

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The residence status of individuals for UK tax purposes

26th May 2014

In order to know whether or to what extent someone is liable to tax in the UK, it is important to know whether he or she is, or has been, resident in the UK for tax purposes. Since 6 April 2013 this has been governed by new statutory rules. This note aims to summarise some of the main features of those rules.

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UK tax residence: recent and prospective developments

4th July 2011

Since around 2005 there have been a series of important developments relating to the law of residence for tax purposes in the UK. Around that time the UK government in effect abandoned its past practice in this area. This has led to a series of cases being brought before the courts. The government now plans to bring in a new statutory regime in the Finance Act 2012.

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Changes to the VAT rules: January 2011

10th January 2011

This article discusses the increase in the VAT rate from 17.5% to 20%; - new rules on the place of supply of cultural, artistic, sporting, scientific, educational or entertainment services services; and other changes to VAT in January 2011.

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New Penalty Regime

13th April 2009

A new penalty regime applies to tax periods starting on or after 1 April 2008, where documents are due to be filed on or after 1 April 2009. The regime applies to income tax, capital gains tax and corporation tax ('direct taxes'), and also to VAT. FA 2008 Sch 40 has extended the new regime to cover essentially all taxes.

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New Information and Inspection Powers for HMRC

19th March 2009

This article outlines the new powers for HM Revenue & Customs (“HMRC”), which will come into force on 1st April 2009. The new rules are in the Finance Act 2008, Schedule 36.

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