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Tax Planning
Her Majesty’s Revenue and Customs (HMRC) is set to launch another campaign aimed at catching higher-rate tax avoiders.
Tottenham Hotspur manager Harry Redknapp and his co-defendant Milan Mandaric have been found not guilty of attempting to cheat HMRC in the conclusion of their tax evasion trial.
The Liechtenstein Disclosure Facility (LDF) has been extended by one year to 5 April 2016 after some 2,000 people with money invested in the tax haven came forward.
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The Gaines-Cooper case has been a catalyst for a much needed statutory residence test to bring clarity and certainty to an area governed largely by case law and HMRC guidance, says Stuart Long, head of tax at law firm Howard Kennedy.
When there is a flurry of tax reform, as there has been in the past year, some things tend to get lost in all the activity. This little gem had almost escaped notice.
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