With the new statutory residence test due to come in from April next year, taxpayers contemplating emigration have to prepare themselves to commit to a five-year period abroad, and comply with

From 2000 until 2007 I worked in the United States for a European based multinational company.  I did not have a green card but was resident in the US under an L1 visa.  I am British and since the


Dear all

I have a client who, although he has always been within self-assessment, has not submitted a tax return since 2007/08.


As the Olympic torch relay makes its way around the country HMRC has published guidance on ‘Selling


Hi i wonder if anyone can help on this - i own a rental house which as bought about 12 years ago, At the time of purchase i already owned my own home on which was beginning a process of refurbishme


Clients, say to be original, A & B were trading in farming partnership.  They owned jointly among other assets land and a slaughterhouse.


Client is additional rate taxpayer and transferred various shares to wife (who is a basic rate taxpayer) over the years.


Hi All,

Hopefully somebody can clarify this...

These tables reflect announcements made between December 2011 and March 2012.