ณษศหำฐา๔

Tax News

HMRC gives taxpayers with offshore income and gains chance to correct tax affairs

Published on: 13 June 2023
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC is writing to UK residents named in the leaked Pandora Papers to give them the chance to correct their tax affairs.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Popular Articles

Definition of a close company

Definition of a close companyThe detailed definition of a close company is set out below, but in summary the rules are targeted at those companies where the owners can manipulate the activities of the company to influence their own tax position. Therefore, broadly speaking, in most cases an

14 Jul 2020 11:24 | Produced by Tolley Read more Read more

Reverse charge โ€• buying in services from outside the UK

Reverse charge โ€• buying in services from outside the UKThis guidance note covers the reverse charge that applies to services that have been bought in from outside the UK. For an overview of VAT and international services more broadly, see the International services โ€• overview guidance note. For

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

Short-term business visitors (STBVs)

Short-term business visitors (STBVs)What is a short-term business visitor?An STBV for UK tax purposes is an individual who performs duties for a non-UK employer and as a part of those duties has been asked to spend a short period working in the UK. There is a common misconception that there is

14 Jul 2020 13:40 | Produced by Tolley in association with Gill Salmons Read more Read more