HMRC
31% rise in offshore-related nudge letters sent by HMRC
It is ‘clearly stepping up activity targeting taxpayers with undeclared income or gains’
What advisers need to know about the statutory residence test
A recent HMRC case has shown the UK taxman will ‘instigate intensive enquiries where exceptional circumstances are claimed’
IHT receipts reach £3.2bn
A £300m increase compared to the same period last year
UK tax tribunal delivers outcome on domicile case
Appeal results in reduction in taxes of around £100,000
