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Helen McGhee TEP, Elizabeth Dean and Megan Durnford consider HMRC’s ever-expanding criminal investigation powers

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Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation

UT considers taxpayer’s application for permanent anonymity and third-party disclosure request (HMRC v The Taxpayer and Others)

The Upper Tribunal (UT) rejected a taxpayer’s application for permanent anonymity, following the taxpayer's decision to withdraw their substantive appeal with the First-tier Tax Tribunal (FTT). The UT further granted a third party limited access to the FTT’s previous case management decision. The UT’s decision emphasises the importance placed on open justice and highlights the court and tribunals’ reluctance to permit anonymity in litigation.

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Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation

PRIVATE CIENT BUDGET UPDATE

The new rules are complex and what follows is an overview. The non dom changes will be effective from 6 April 2025. No changes have been made to the statutory residence test (SRT) effective for UK tax purposes from tax year 2013/14 onwards (prior to then the common law determined UK residence status for tax purposes).

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Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation

THE END OF THE REMITTANCE BASIS AND THE TWO TRANSITIONAL PROVISIONS

Tax year 2024/25 (the current year) marks the last year that eligible individuals will be able to make a remittance basis claim. From 2025/26 the remittance basis will be replaced with the 4-year FIG regime. There is no amnesty for existing foreign income and gains that were previously sheltered by the remittance basis regime and have not yet been taxed. Any remittance to the UK after 5 April 2025 will be subject to taxation just as it was before, albeit the new legislation:

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Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation

REVIEW OF ANTI-AVOIDANCE LEGISLATION

A 29 July 2024 government policy paper announced that there would be a review of the offshore anti-avoidance legislation.

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Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation
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