Reporting requirements for US citizens earning dividends from a UK company.
HMRC have published technical guidance to establish taxpayer status.
New penalties will apply for Scottish landfill.
Anson v CRC, Supreme Court
What income and tax reliefs relating to Eire are relevant for UK tax purposes?
American tax implications of the 25% tax-free lump sum element of a UK pension
The planned devolution of tax powers to Scotland could result in a broad swathe of unintended complexities, including forcing many more taxpayers into self assessment, according to the Chartered Institute of Taxation (CIOT).
Potential tax liability on freelance income of a UK citizen resident in Japan
M Macklin v CRC, Upper Tribunal
The UK tax treatment of a distribution from a Swiss company