Kate Johnson explores the HMRC's Requirement to Correct regime. With time running out before implementation, it is becoming increasingly important to make sure clients are aware of their obligations, she writes
UK taxpayers with offshore assets and trustees of offshore trusts which own, or have previously owned, UK assets may be affected by the Requirement to Correct (RTC) regime which has been launched by HM...
'We have better oversight'
50th anniversary of moon landing
Technical and behavioural factors
The Value Perspective