HMRC has admitted that guidance setting out when it will consider a person’s domicile, and decide whether to make a determination of inheritance tax based on that domicile, has not been working well for HMRC or taxpayers.
‘There's absolutely no question of HMRC softening its approach to tackling avoidance, and HMRC will continue to ensure that everyone pays the right tax,’ a spokesman told Tax Journal after reports suggested that tax officials were to take a softer stance on avoidance.
The US has and the UK is considering enacting an anti-avoidance statute. Don Korb and Aditi Banerjee provide a comparison of both countries’ anti-avoidance case law which may be useful in understanding these rules
Peter Kempster examines the scope for a form of alternative dispute resolution within the tax tribunal system
James Bullock gives a practitioner’s perspective on the future of alternative (or collaborative) dispute resolution
Review of the Budget by James Bullock and Jason Collins
Review of the Budget by Bill Dodwell
Your impartial need-to-know guide to the coalition Government's emergency Budget
Richard Doran on why ADR may not be appropriate for tax disputes
Jason Collins on HMRC's use of the LSS