Tuczka is one of two recent cases, the other being Genovese v HMRC [2009] STC (SCD) 373, in which the taxpayer accepted that he was resident in the UK for the relevant period so that the only issue was whether he was also ordinarily resident in the UK in that period.
The release of the Vickers report on the future of the UK banking industry makes it opportune to make a few observations on the current taxation policy for the banking sector.
The Tackling Tax Avoidance strategy document is a useful summary of how HMRC are trying to strangle tax avoidance at birth, and if that does not work how it will hunt down avoiders and ultimately put them through costly litigation.
Graham Farquhar reviews the Budget 2011 Tax Proposals
A selection of views from tax experts, in no particular order, on the Budget 2011 proposals
Bill Dodwell on the Thin Cap GLO and the EU and national direct taxation
Nick Watson provides his view on the choices companies are making with regard to iXBRL
Richard Needs provides his view on the choices companies are making with regard to iXBRL
Michael Collins on NICs on contributions to FURBS