Newsletter

Requirement to Correct – Deadline Fast Approaching’ HMRC’S SPOTLIGHT SET TO SHIFT FROM AVOIDANCE TO EVASION? UPDATE: CLAVIS HERALD TRUST PLANNING – HMRC SETTLEMENTS – “CARELESSNESS” Advance Payment Notices (APNs) are here to stay! Disguised Remuneration and the loan charge: Actions required by 30 September 2020

HMRC IR35: tips and pointers

Disguised Remuneration and the loan charge: Actions required by 30 September 2020

IR35 extension to the private sector delayed but what will it mean for those affected?

Non-Resident Landlord Companies – are you ready for the change to Corporation Tax?

Repayment of corporation tax based on expected future losses

Covid 19 and its impact on HMRC interventions Stay calm and carry on …?

Where angels fear to tread – HM Treasury Future Fund for high-growth companies

COVID-19 and Property Taxation

COVID-19 and Business Tax

COVID- 19

COVID-19 and counting days for UK statutory residence tests for 2019/20 and 2020/21- HMRC’s view

Non-Resident Property Ownership

Insolvent companies and the transfer of disguised remuneration liabilities to directors

Has Code of Practice 9 become obsolete due to the Common Reporting Standard?

Loans Charge: Further issues to consider

Radical reforms to the 2019 loan charges makes for a happy Christmas for many

Family Investment Companies- still worthwhile if there’s a change of government

Trustees disposing of shares in a trading company

Job Vacancy – Tax Advisory Manager/ Senior Manager

Property held through Non-UK companies – trustees need to be ready

HMRC’s “nudge” tactics expand to rental income

How much can you save if you register for the Profit Diversion Compliance Facility before you’re “nudged”?

HMRC “nudge letter” on overseas income and gains in more complex circumstances

HMRC “nudge letters” about overseas income and gains

HMRC enquiries into cryptocurrency profits – will there be “nudge” letters?

Company residence Tribunal case – the importance of independent decision making

Staleness: HMRC found to be past its sell-by date

HMRC’s Profit Diversion Compliance Facility

Tribunal case highlights the importance of record-keeping in residence cases

The scope of the Trust Registration Service is expanding: what you need to know

HMRC clarifies Loan Charge reporting for those engaged in ongoing settlement negotiations

Are Offshore Pension Schemes aware of their UK income tax liabilities?

Why would selling shares after 17th March 2019 reduce your capital gains tax bill?

EXTRA 1% SDLT FOR NON-UK RESIDENT INDIVIDUALS – CONSULTATION DOCUMENT ISSUED

Failure of excluded property scheme for inheritance tax could have capital gains tax consequences

The new Profit Diversion Compliance Facility- HMRC require much more than a transfer pricing report

2019 Disguised Remuneration Loans Charge: an urgent call for clarity

HMRC guidance on cryptoassets means that tax return due next month should show all profits

Are UK staff doing the development work for your overseas Distributed Ledger Technology (DLT) company?

Lords criticism of 2019 loans charge: will it make a difference?

Changes to restrict entitlement to Entrepreneurs’ Relief in effect from Budget day

UK property and overseas investors – what should you do before 6th April 2019?

Cryptocurrencies and Distributed Ledger Technology

Last Chance to Act Before the Requirement to Correct Window Finally Slams Shut!

Exchanging one cryptocurrency for another- when can an individual “roll over” this gain?

Requirement to Correct – Deadline Fast Approaching’

HMRC’S SPOTLIGHT SET TO SHIFT FROM AVOIDANCE TO EVASION?

UPDATE: CLAVIS HERALD TRUST PLANNING – HMRC SETTLEMENTS – “CARELESSNESS”

Attention Trustees! A worrying problem for protected trusts

HMRC offers terms to settle Clavis Herald Trust tax planning

CGT on cryptocurrency transactions

200% penalty for not notifying HMRC of your “transactions in land”

UK Tax issues for trustees to look out for…

Italy: the new Monaco for HNWs?

Opportunity for radical improvement – let’s not miss it this time!

Trident Tax Launches New EBT/EFRBS Diagnostic Tool

Protected trusts investing in the UK – the pitfalls!

HMRC issue guidance on cleansing mixed funds

Protected trusts – another deadline for us to think about

Panama completes sign-up to Common Reporting Standard

Disguised remuneration: postponing the loan charge

Update on Disguised Remuneration (DR) and PAYE liabilities on April 2019 loans

Budget update: UK commercial property

Disguised Remuneration 2019 loans charge: Budget update

New Settlement Terms for EBTs, EFRBS and Contractor Loan schemes

Is HMRC’s new Settlement Opportunity the only option for EBTs and EFRBS?

Solicitors’ regulator turns up the heat for tax advisors…

APNs: shooting first doesn’t always hit the target…

How do you avoid tainting protected trusts?

HMRC to open new facility for settling EBTs and similar tax schemes

When does failed tax planning become criminal?

31 August 2017 – A key date for the diary

Recent domicile case goes in HMRC’s favour (unsurprisingly)

First ever decision of the GAAR panel supports HMRC

HMRC FOCUS ON DOMICILE ENQUIRIES

HMRC tax investigations – the yield dichotomy?

Updated deemed domicile legislation published

New draft tax rules from the EU Commission

UPDATE: HMRC & CLAVIS / HERALD

Landmark decision in Rangers EBT case

Tax forecast post-General Election

CRS impact on offshore bank accounts & Requirement to Correct

Did you know?

Uncertainty for non-doms as tax changes are postponed

Revaluations for ATED

Budget 2017

Tax Disputes & Risk Management conference this month

Loans and tainting protected trusts

ATED receipts up 53%…

APNs on investors in failed Eclipse scheme

Investigations being undertaken by the Panama Papers taskforce

UK AND OVERSEAS TAX ADVISORS LEGALLY OBLIGED TO WARN CLIENTS

HMRC reviews criminal proceedings against some EBT users

NEW OFFSHORE TAX PENALTIES TO ENFORCE CRS

HMRC issues latest rules for non-UK doms and offshore trusts

EBT APN newsflash

A new charge on pre-9 December 2010 loans from EBTs & EFRBS

Taxation of company distributions & the new targeted anti-avoidance rule

Non-dom consultation document published

New addition to our team…

Sideways loss relief settlement opportunity

Advance Payment Notices (APNs) are here to stay!

Summer budget – what does this mean for you?

Automatic exchange of information and closure of LDF

FA 2015 – A sting in the tail for Entrepreneurs Relief

CGT for non-UK residents

Autumn Statement – Winter of discontent?

EBT and EFRBS Voluntary Settlements

Offshore Evasion: HMRC Gets Tough

Payment Notices

Contractual Disclosure Facility under Code of Practice 9

EFRBS and other DOTAS schemes

Autumn Statement Bulletin

EFRBS Update: HMRC Settlement Offer

EFRBS: HMRC Settlement Offer

New UK inheritance tax rules on debts

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