HMRC

The Gaines-Cooper case has been a catalyst for a much needed statutory residence test to bring clarity and certainty to an area governed largely by case law and HMRC guidance, says Stuart Long, head of tax at law firm Howard Kennedy.

Expatriates and their advisers are failing to look further than tax benefits when choosing a qualifying recognised overseas pension scheme (QROPS), Guardian Wealth Management has warned.

Thousands of UK resident holders of Swiss bank accounts will receive letters from HM Revenue & Customs (HMRC) this week threatening a thorough investigation into their tax affairs.

Her Majesty's Revenue and Customs (HMRC) is targeting 2,500 doctors and dentists in its latest crackdown on tax evasion.

In the second of a two-part insight into bare and discretionary trusts, Jeremy Pearson explores potential inheritance tax charges

Staff members at Her Majesty's Revenue and Customs (HMRC) feel their own department is poorly managed, an internal survey reveals.

Her Majesty's Revenue & Customs (HMRC) is considering setting up online accounts for individual PAYE taxpayers and introducing annual tax statements as part of efforts to make the UK tax system easier to understand.

Advisers have been warned to be "very careful" when recommending stamp duty land tax avoidance (SDLT) schemes as some unscrupulous vendors downplay the risks of an HMRC investigation into the activity.

Her Majesty's Revenue and Customs (HMRC) is heavily scrutinising client engagement letters for evidence of tax evasion, a leading tax lawyer has warned advisers.

HM Revenue & Customs (HMRC) chief executive and permanent secretary Dame Lesley Strathie is stepping down from her role because of ill health.