Times Best Law Firms 2021
We are delighted to be included in The Times Best Law Firms 2021 list which features the top 200 law firms in England and Wales and was compiled on recommendations from other lawyers.
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The statutory residence test and Covid-19
Covid-19 has led to far-reaching restrictions on travel and the ability of individuals to move freely to and from the UK. For those reliant on spending a limited number of days in the UK to avoid becoming UK tax resident this could prove costly.
The Office of Taxation Simplification report on Capital Gains Tax
The OTS has published its first report following the Chancellor’s request that it “identify opportunities relating to administrative and technical issues as well as areas where the present rules can distort behaviour or to not meet their policy intent”.
HMRC's November Nudge letters
Since 2000, HMRC has been sending “one to many” (OTM) letters to taxpayers as part of its “promote, prevent, respond strategy”. These letters are sent where HMRC perceives risks to compliance but a one-to-one approach would not be cost effective.