In recent weeks, HMRC has scored a landmark Supreme Court victory in a tax avoidance case against the former incarnation of Rangers Football Club; the tribunal decides that HMRC must act upon discovery while it remains fresh; we have confirmation of autumn commencement for the new corporate criminal offences of failure to prevent criminal facilitation of tax evasion, and that the summer Finance Bill will include non-dom reforms; there is a sign of a possible review of inheritance tax; a consultation paper has been issued on law of wills; there is further guidance expected on home loan schemes; and there is a call for action on taxation of index-linked loans.
