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Burges Salmon LLP | United Kingdom | 8 Jul 2019

The Office of Tax Simplification publish second report on simplifying inheritance tax

The Office of Tax Simplification (OTS) has published its Second Report into possible reforms of inheritance tax. The report focusses on three key


Burges Salmon LLP | United Kingdom | 23 Nov 2018

Mixed funds and cleansing: non-doms must act soon to avoid missed opportunity

Since April 2017 the remittance basis of taxation has not been available to non-UK domiciliaires ('non-doms') who have been resident in the UK for at


Burges Salmon LLP | USA, United Kingdom | 7 Aug 2018

Requirement to Correct: last chance saloon if you have a US account

HMRC is writing to UK residents who have accounts in the US. If you have received income or gains on a US account you should, in most cases


Burges Salmon LLP | United Kingdom | 24 Jul 2018

HMRC tax assessments: time limits increased in relation to offshore matters

The government announced in the 2017 Autumn Statement that it would seek to increase the time limit for HMRC to open an enquiry into a taxpayer’s


Burges Salmon LLP | Switzerland, United Kingdom | 17 Aug 2017

SwissUK Agreement: new court decision on refund

The recent case of Vrang v HMRC showed that it can be difficult (although still possible) to get charges levied under the SwissUK agreement refunded


Burges Salmon LLP | United Kingdom | 27 Jul 2017

New trust reporting requirements - HMRC Trust Registration Service launched

New legislation, much of which came into force on 26 June 2017, requires trustees to hold accurate and up-to-date information on their trusts’


Burges Salmon LLP | United Kingdom | 3 May 2017

Principal Private Residence Relief: how does PPR apply between exchange and completion?

The First Tier Tribunal has rejected HMRC’s argument that the taxpayer’s period of ownership of a property should include time taken between exchange


Burges Salmon LLP | United Kingdom | 3 Jan 2017

Last Chance Saloon: The new "Requirement to Correct" offshore tax matters

If your affairs involve income or assets outside the UK and your UK tax filings up to 5 April 2017 in relation to these offshore matters are not 100


Burges Salmon LLP | United Kingdom | 22 Nov 2016

Sarah Baylis v HMRC - taxing employees for benefits in kind

In the case of Sarah Baylis 2016 UKFTT 725 (TC), the First Tier Tribunal (FTT) was asked to decide which employee in a family business should be


Burges Salmon LLP | United Kingdom | 3 Aug 2016

King v HMRC - Partners can disagree with their Partnership’s Tax Return

What should a partner put on his or her tax return, if he or she disagrees with the partnership's overall tax return? Several members of BTG Tax LLP

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