Loans and debts
A quick recap Domicile and the situs of assets are the only factors in determining an individual’s liability to UK inhe...
A quick recap Domicile and the situs of assets are the only factors in determining an individual’s liability to UK inhe...
We only currently know some of the measures affecting non-doms due to be introduced from April 2017, but some individual...
Former Chancellor of the Exchequer, Roy Jenkins, famously said that “Inheritance tax is a voluntary levy paid by those ...
Let’s face it, Cambridge in springtime is a rather more attractive proposition than Coventry in the autumn....
The Treasury Select Committee is conducting a wide-ranging inquiry into UK taxation, with a focus on corporate tax....
A regular theme of reports by the Office of Tax Simplification (OTS) has been that life would be simpler if income tax/P...
The decision in The Queen on the Application of Mr De Silva and Anr v The Commissioners for Her Majesty’s Revenue and Cu...
The intended aims of what was quickly dubbed HMRC’s ‘naming and shaming’ power are clearly to act as a deterrent for tho...
Imagine the following scenario: Stuart and Jean are married and live in York.