Most of us will implement some tax planning on behalf of a client which requires some paperwork to support the actions which have been taken. The incorporation of a business requires an issue of shares ,if appropriate a...

After much speculation, ‘Son of LDF’ has now been launched by HMRC in order to give individuals and entities the opportunity to correct their UK tax position if they have previously made errors or omissions in declaring overseas income and gains. The new Worldwide Disclosure Facility (WDF)...

In the past an investigation by HMRC into a tax avoidance scheme was conducted under Code of Practice (COP) 8. Under such circumstances there is no question of tax fraud having taken place and a prosecution is not on the...