Market leading insight for tax experts
View online issue

Tax Investigations Update

Richard Clarke Director in PricewaterhouseCoopers' LLP Tax Investigations practice looks at current developments that affect HMRC's enquiries into claims to non-residence and non-domicile
The increased focus of HMRC on the tax affairs of non-domiciled clients was highlighted in this column in May. It had been apparent for some time that HMRC officers wished to review the worldwide financial affairs of these individuals which in turn raised questions as to the scope of these enquiries and the client's ability or requirement to keep the information requested.
There had also been a marked increase in HMRC's enquiries into claims to non-domicile status itself. And a similar upsurge in enquiries into non-residence claims with HMRC probably encouraged by cases such as Gaines-Cooper SpC 568 (the appeal is currently before the High...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.