TAX-EVASION

Jack Prytherch (Osborne Clarke) explains how the new scheme will apparently take inspiration from US and Canadian whistleblower models.

Adam Craggs and Dan Williams (RPC) provide a back to basics guide.

Non-domiciles and remittance basis of taxation: In A Alimahomed v HMRC [2024] UKFTT 432 (TC) (23 May 2024), the FTT allowed part of the taxpayer’s appeal, finding that a discovery assessment in relation to the 2015/16 tax year was not valid...

Simon York (HMRC) explain how HMRC’s Fraud Investigation Service is leading the domestic and international response to tax evasion.

It is now 18 months since the entry into force of the UK’s corporate criminal offences of failing to prevent the facilitation of tax evasion. This milestone coincides with the publication of Ipsos Mori’s research report, as part of the...

Are some corporates being too complacent and where might their current efforts be deficient, asks Jason Collins and Penny Simmons (Pinsent Masons).