Draft legislation has now been published (6th December 2011) on the core reforms to the taxation of non-domiciled individuals, announced at Budget 2011. […]
Read More… from Reforms to taxation of non-domiciles proceed as statutory residence test is delayed
The introduction of a narrowly focused General Anti-Avoidance Rule (“GAAR”) to the UK tax system has been recommended following a study into its scope and design. […]
Read More… from A UK General Anti-Avoidance Rule moves a step closer
Amounts chargeable to income tax under Part 7A of ITEPA are now treated as earnings for the purposes of National Insurance Contributions (“NICs”). […]
Read More… from Disguised Remuneration – National Insurance Contributions Regulations