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High income child benefit charge: An update

United Kingdom - August 31 2021 Many of you have been in touch following our Upper Tribunal success in HMRC v Wilkes regarding HICBC disputes- we thank you for your interest in this…

Second homeowners beware!

United Kingdom - November 5 2020 HMRC has recently stepped up its investigatory activity in two areas that might be relevant to second home owners: HMRC is intending to send…

Domicile Enquiries - Tax Tribunal has jurisdiction to determine domicile in closure notice applications: Henkes v HMRC

United Kingdom - May 13 2020 Of all Revenue investigations, domicile enquiries are uniquely laborious, time-consuming, and financially and emotionally costly for taxpayers…

Coronavirus: Corporate Residence - Updated HMRC Guidance

United Kingdom - April 7 2020 Since last writing (published here yesterday), HMRC has responded to calls to update its guidance on corporate residence during the global…

Covid-19, Travel Restrictions, and Tax Residence of Companies: OECD Guidance Released

United Kingdom - April 6 2020 One of the consequences of the lockdowns being implemented in a number of countries - including the UK - as a result of the coronavirus pandemic is…