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Dual contracts

United Kingdom - April 11 2014 HMRC has long disliked the practice whereby UK resident, non-domiciled individuals who perform employment duties for related companies both in and…

Accelerated payments and debt recovery

United Kingdom - April 11 2014 In a significant extension of their existing powers, HMRC will require any disputed tax payments to be paid upfront by the taxpayer from the date of…

Changes to the UK tax regime in relation to high value UK residential property

United Kingdom - January 28 2013 One of the hottest topics since they were announced last March have been the proposed changes affecting high-value residential properties, in…

Tax changes for business company structures

United Kingdom - July 17 2015 The Chancellor announced further reductions in the corporation tax rate applying to profits arising in UK companies - falling from 20% to 19% in 2017…

The Budget 2013 - the key issues

United Kingdom - May 9 2013 It is clear that the Government considers tackling tax avoidance as one of its key priorities as we see a number of measures (both anticipated and…