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This week, HMRC have published more guidance, in ‘answers to questions' form on its website relating to issues arising out of the changes of income tax law relating to domicile which came into effect on 8 April 2008
When a company becomes insolvent (as many have in the last year or so) one effect is that its shares will normally have nil or negligible value and the holder of the shares will therefore normally show a ‘book loss’ on them
With bitter weather, grey skies and credit card bills tumbling in, it is no real wonder that the New Year sees an upsurge in enquiries about obtaining a divorce
Following changes in the tax legislation governing the income tax payable by non-domiciliaries, and some relevant tax cases, HM Revenue and Customs (HMRC) have issued a new guidance booklet (HMRC 6
