Tax and Financial Planning

HM Revenue and Customs (HMRC) adopts a tough approach when considering whether a person who claims non-resident tax status has spent more than the permitted number of days in the...

Some people who trade online do so in the fond hope that the income they generate will fall beneath the tax authorities’ radar. A tax tribunal ruling that left one...

Tax avoidance schemes are not always effective and can have serious unforeseen consequences. In a telling case on point, a man was required to pay the entirety of the Stamp...

Even acts of generosity can lead to litigation if the basis for them is not professionally documented. That was sadly so in the case of a businessman who stepped forward...

Those who seek the protection of the law with metaphorical dirty hands are likely to receive short shrift. An Employment Tribunal (ET) powerfully made that point in the case of...

If you rely on your accountant’s advice regarding a tax issue, HM Revenue and Customs (HMRC) will now regard you as having taken ‘reasonable care’ to get things right and...

About 900,000 UK citizens are long-term residents abroad, and it is no particular surprise that they may be less careful about managing their UK tax affairs than those who live...

The automatic penalties attaching to late filing of tax returns have long been an unpopular issue for taxpayers. The system involves fixed penalties for missing deadlines and these are rigorously...

One of the issues that proves difficult for executors of deceased persons who have Individual Savings Accounts (ISAs) is that the interest on them is taxable once the owner has...

It is an enduringly popular misconception that all you need to do in order to establish that you are not UK resident for tax purposes is spend fewer than 90...