Reports have emerged of individuals being denied indefinite leave to remain in the UK because of tax problems; but is the Home Office best-placed to analyse their tax position before making such a crucial decision on immigration status?
HMRC proposes extending the assessment time limit to a minimum of 12 years for mistakes or non-deliberate errors involving offshore income, gains or chargeable transfers. The proposal is both impractical and unnecessary.
Are the proposed new powers unnecessary?
There are a few lesser known issues with Lord Loreburn’s rule, writes Andrew Parkes (Milestone International Tax Partners).
There is a common misunderstanding, writes Tony Greenman (AXA UK).
Justine Riccomini (ICAS) reviews the Budget and the legislative processes for Scottish taxes.
Free money. Geraint Jones (BKL) takes a look.
Ollie Ward-Jones & Devinder Singh (Squire Patton Boggs) consider HMRC's proposals.
The Court of Appeal remits the case back to the FTT. Even so, does the decision embolden HMRC when challenging arrangements as a matter of abuse of law? Frankie Beetham (Squire Patton Boggs) reports.
The proposals are intended to combat avoidance arrangements where profits of trades or professions are moved outside the UK tax charge.