Comment & Analysis

How pre-UK residence offshore income and gains of a non-domiciled individual can remain outside of the UK tax net.

Does income from abroad emanate from a transparent or opaque entity?

New tax regime and disclosure programme in Russia.

Tribunals’ inconsistent approach to VAT legislation

The environment for non-domiciles

Conditions for claiming personal tax reliefs

Partnerships’ role in private client tax planning

The new penalties regime for offshore evasion

Revised visa rules have implications for non-doms’ tax liabilities

The new regime for non-resident capital gains tax

Last-minute planning tips

Capital gains issues for non-residents disposing of UK property