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Results: 1-10 of 53

Draft Finance Bill 2016
  • RPC
  • OECD, United Kingdom
  • January 21 2016

On 9 December 2015, draft legislation for the Finance Bill (FB) 2016 was published. Key measures which are likely to be of interest include: hybrid


Measures to improve business tax compliance
  • RPC
  • United Kingdom
  • January 21 2016

Following on from the 2015 Autumn Statement announcement the draft FB 2016 legislation includes (i) a requirement for large businesses to publish an


HMRC announces change of approach for dual resident companies under 16 UK double tax treaties
  • RPC
  • United Kingdom
  • January 21 2016

On 30 November 2015, HMRC announced that it had changed its reading of the residence articles in 16 of the UK's double tax treaties (DTTs) including


Offshore tax evasion: HMRC press release
  • RPC
  • United Kingdom
  • January 6 2016

At the end of November, HMRC launched a campaign warning tax evaders that it would soon start to receive details on UK taxpayers from more than 90


Upper Tribunal confirms “flip-flop II” scheme was effective
  • RPC
  • United Kingdom
  • December 2 2015

In Clive Bowring and Juliet Bowring v HMRC, the Upper Tribunal (UT) has allowed the taxpayers' appeal and concluded that a scheme, designed to


Taxpayer wins residency status appeal
  • RPC
  • United Kingdom
  • November 5 2015

In Mark Carey v HMRC, the taxpayer successfully claimed share loss relief. In allowing his appeal, the First-tier Tribunal (FTT) concluded that


Non-dom reforms
  • RPC
  • United Kingdom
  • November 5 2015

The Treasury has commenced a consultation into detailed proposals to amend the tax treatment of individuals who are not domiciled in the UK. The


Upper Tribunal confirms 'flip-flop II' scheme was effective
  • RPC
  • United Kingdom
  • November 3 2015

In Clive Bowring and Juliet Bowring v HMRC, the Upper Tribunal (UT) has allowed the taxpayers' appeal and concluded that a scheme, designed to


Taking offence offshore
  • RPC
  • United Kingdom
  • August 6 2015

On 16 July 2015, the Government issued four consultation documents on the topic of offshore tax, non-compliance and evasion. The first consultation


Movement of offshore assets
  • RPC
  • United Kingdom
  • May 7 2015

HMRC has published guidance in its Compliance Handbook regarding the offshore asset move penalty. The penalty is triggered by deliberate failures