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Results: 1-10 of 62

Baylis - taxpayer succeeds on penalties issue in Pendulum scheme
  • RPC
  • United Kingdom
  • August 31 2016

In Anthony Bayliss v HMRC 2016 UKFTT 0500 (TC), the First-tier Tribunal (FTT) has found that a taxpayer was not fraudulent or negligent in the


Rupert Grint - Harry Potter star loses £1m battle with HMRC
  • RPC
  • United Kingdom
  • August 31 2016

In Rupert Grint v HMRC 2016 UKFTT 0537 (TC), the FTT has held that a taxpayer's new accounts did not meet the requirements of section 217, Income


Panama Papers - what does the leak mean for professional advisers?
  • RPC
  • Panama, United Kingdom
  • April 13 2016

The headlines have been full of stories about the so-called Panama Papers since their release 10 days ago. No-one yet knows who is behind the release


Offshore tax evasion
  • RPC
  • Panama, United Kingdom
  • April 11 2016

The Panamanian law firm Mossack Fonesca and the so called Panama Papers have dominated headlines in recent days. It is claimed that a large number of


Businesses need to ensure that they do not unwittingly facilitate tax evasion
  • RPC
  • Panama, United Kingdom
  • April 7 2016

The Panamanian law firm Mossack Fonesca and the so called 'Panama Papers' have dominated headlines in recent days. It is claimed that a large number


Deemed domicile: draft legislation published
  • RPC
  • United Kingdom
  • April 4 2016

HMRC has published draft legislation, to be included in Finance Bill 2016, regarding the rules on deemed domicile. The new rules will apply to


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


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


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


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