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Government consults on extending the remittance basis charge claim period to three years

United Kingdom - March 20 2015 George Osborne announced in the 2011 Budget that there would be no further changes to non-domiciled taxation in this Parliament. A new consultation…

HMRC: variety of new powers announced

United Kingdom - December 1 2014 In April's Update, we reported on HMRC's new powers to recover tax debts of £1,000+ directly from taxpayers' bank accounts. HMRC can target…

Splitting of NRB between trusts – another try

United Kingdom - July 24 2014 In our April update, we described HMRC's last attack on this. That attempt, made in the name of 'simplification', was defeated by a 'wave of…

Confirmation of reduction in availability of principal private residence (PPR) relief

United Kingdom - April 11 2014 In 1991, the Government introduced a provision allowing PPR relief to be claimed for the last 36 months of ownership of a residential property…

Extension of Capital Gains Tax to non-residents

United Kingdom - April 11 2014 The Chancellor announced in the Autumn Statement (in December 2013) that the Government wanted to extend Capital Gains Tax (CGT) to the disposal of…