Issue: Vol 171, Issue 4399

An examination of the statutory residence test in the Finance Bill

Untangling remittance basis concepts relating to the income and capital gains of non-domiciled clients

Overview of HMRC’s latest offshore initiatives against evasion and avoidance

Highlights of the event held at Queens’ College, Cambridge, on 12–14 April

Highlights of the event held at Queens’ College, Cambridge, on 12–14 April

HMRC have changed their minds about the implications of the decision in Mansworth v Jelley as far as the cost of shares is concerned, which has caused confusion about losses brought forward and the...

Mitigating potential inheritance tax liabilities by giving away a main residence is a relatively common tax strategy. However, what terms should be included in a leaseback from the donee such that...

The wording of the US/UK estate tax treaty has some confusing terminology

A tax adviser emigrated to New Zealand but continues to provide professional advice to UK residents

...Living accommodation; Flat out

...0300 numbers; Voluntary NICs; Child trust funds; SDLT basis

HMRC have added another section to their website’s Spotlights area, which focuses on tax avoidance arrangements the department believes do not work. The latest is, numbered 18, concerns stripped bond...

HMRC marks two years of mandatory tagging

The UK’s video games tax relief could be abandoned after the European Commission (EC) opened an in-depth investigation into the proposed measure over doubts it is necessary “There is no obvious market...

Incomplete submissions are resulting in “unnecessary delays” in the Liechtenstein disclosure facility (LDF) system, HMRC have warned. The department's LDF helpdesk has sent a letter to specialist...