Tax Appeals against decisions made by HMRC - technical document
Tuesday, 3rd June 2008
HMRC have published a technical document that introduces the draft “The Transfer of Tribunal Functions and Revenue and Customs Appeals Order”. It contains some detailed comments on the Order and the consequential amendments that are made on, amongst others, the Taxes Management Act 1970.
Tax Appeals against decisions made by HMRC
Tuesday, 3rd June 2008
Draft legislation, to be known as The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2008, has been published for the transfer of the functions of the general and special commissioners to a tribunal under the Tribunals Courts and Enforcement Act 2007.
Gregson v HAE Trustees Ltd - another aspect
Friday, 30th May 2008
Now that I have seen the full transcript of this case, I see that another important issue was argued. This is the application of section 4 of the Trustee Act 2000.
Appleby newsletter
Friday, 30th May 2008
I have been sent a copy of the email newsletter published by Bermudian international firm Appleby.
FAQ: Residence and domicile - non-resident trusts
Wednesday, 28th May 2008
HMRC provide a series of answers to frequently asked questions about the proposed changes to the residence and domicile tax rules relating to Trusts and alienation.
A statutory residence test?
Tuesday, 27th May 2008
The Liberal Democrats have tabled a statutory residence test, to be inserted into the Finance Bill, for the purposes of income tax and capital gains tax.
