In February 2012, HMRC published amended guidance relating to the declarations donors must make if they want their donation to charity to benefit
The abiding memory of 2012 for many in the UK will be the rousing success of the London 2012 Olympics and Paralympics both in terms of hosting the
In February HM Revenue and Customs issued a discussion document and draft guidance on using proper payment of tax liabilities as a selection criteria
It was individuals who were evading tax that HMRC had in their sights when they signed the UKSwiss Tax Agreement on Co-operation in Tax Matters (the Agreement) which is expected to apply from 1 January 2013.
The safety, security and secrecy of Swiss bank accounts are legendary.
This question was examined in the most recent instalment of a long running case involving Mrs & Mrs Charman.
The New Year will have seen an increase in runners out on the streets, putting new resolutions into effect.
In March this year we reported that progress had finally been made towards a statutory residence test (referred to as the SRT) with the Government promising a consultation document.
The current test of whether a person has become UK resident, or has shed UK residence, has been the subject of widespread criticism in recent years, both on the grounds of uncertainty and because it was alleged that HMRC had ‘moved the goal posts’.
Agricultural values are being driven by a number of factors including the need to produce food, farmland being viewed as a safe asset in volatile times, and by the potential tax incentives, in particular the inheritance tax (IHT) relief offered and the scope for capital gains tax roll-over relief.