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Results: 1-10 of 44

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


HMRC relaxes FATCA return requirements for financial institutions without US account-holders
  • RPC
  • United Kingdom
  • April 28 2015

On 12 March 2015, the Society of Trust and Estate Practitioners (STEP) announced that it understands HMRC are to drop the previously announced


HMRC mislead appellants into believing they have a remedy in the Tribunal in contractual settlement dispute
  • RPC
  • United Kingdom
  • November 28 2014

In Morris and another v HMRC, the First-tier Tribunal ("the FTT") has confirmed that it does not have jurisdiction to determine a dispute relating


HMRC publishes revised FATCA guidance
  • RPC
  • United Kingdom
  • October 24 2014

On 29 August 2014 HMRC published its updated FATCA guidance. This supersedes the February 2014 version and is in keeping with HMRC's commitment to


Consultations on offshore tax evasion
  • RPC
  • United Kingdom
  • October 1 2014

On 19 August 2014 HMRC launched two consultations on offshore tax evasion, one to strengthen civil sanctions, the other to consider a new strict


Treading uneven boards: VAT claims and setoff Birmingham Hippodrome Theatre Trust Ltd v HMRC 2014 EWCA Civ 684
  • RPC
  • United Kingdom
  • August 14 2014

The Court of Appeal's decision in this case is likely to create a great deal of uncertainty for taxpayers seeking to recover unlawfully levied VAT


Offshore tax evasion: HMRC to consult on the introduction of new strict liability offence
  • RPC
  • United Kingdom
  • July 29 2014

George Osborne has announced that the Government will consult on the introduction of a new strict liability criminal offence of failing to declare


Consultation on new criminal offence on undeclared income
  • RPC
  • United Kingdom
  • May 1 2014

On 14 April 2014, the Government announced that it will consult on plans to introduce a new strict liability criminal offence for individuals who


Taxpayer establishes clean break and wins residence case before Tax Tribunal
  • RPC
  • United Kingdom
  • February 21 2014

The First-tier Tribunal (Tax Chamber) ('FTT') have decided in James Glyn v HMRC 2013 UKFTT 645 (TC) that, although Mr Glyn had retained his London