Tax on income and gains outside the UK *

United Kingdom - June 6 2013
The concept of ordinary residence has largely been abolished for tax purposes from 6 April 2013. Instead, residence is to be determined on a…

Co-authors: Adam Craggs.

---

Guidance on valuations in Enterprise Management Incentives (EMI) options published *

United Kingdom - June 6 2013
EMI options can be granted by independent trading companies whose gross assets do not exceed £30m. Options can be granted over shares with an…

Co-authors: Adam Craggs.

---

Overseas territories and crown dependencies announce commitment to tackle tax evasion *

United Kingdom - June 6 2013
All British Overseas Territories with significant financial centres have signed up to a new strategy on tax transparency. Anguilla, Bermuda, the…

Co-authors: Adam Craggs.

---

Consultation on partnerships and avoidance *

United Kingdom - June 6 2013
In the 2013 budget, the Chancellor announced that the government would consult on changes to two aspects of the tax rules on partnerships in order to…

Co-authors: Adam Craggs.

---

General anti-abuse rule (GAAR) Advisory Panel’s terms of reference *

United Kingdom - June 6 2013
HMRC has now published the terms of reference for the GAAR Advisory Panel. The Panel will both approve HMRC's guidance on the GAAR and deliver…

Co-authors: Adam Craggs.

---