October 4th, 2023
Portugal NHR tax changes – Introduction Portugal, known for its stunning landscapes and welcoming atmosphere, has been a magnet for foreign individuals seeking a new place to call home. However, amongst the many attractions, the Non-Habitual Resident (NHR) regime has stood out for several several years as an area of outstanding financial beauty. I […]
September 29th, 2023
IHT – a new hope? Back in 2014/15, I baffled an audience in Hong Kong by explaining that Star Wars was all about a dispute over taxes*. To be fair, I was supposed to be talking about the changes to UK property taxes that had been announced over recent years (ATED, 15% super-rate […]
September 23rd, 2023
Introduction The Upper Tribunal (UT) recently delivered its verdict in HMRC V Bluecrest Capital Management (UK) LLP. In doing so, it upheld the decision of the First-tier Tribunal (FTT). The case is an important one as it one of the first to considers the application of the salaried members rules, introduced in […]
September 16th, 2023
Introduction There has been some commentary on social media over the last week around whether a particular variant of property incorporation is ‘the worst tax avoidance scheme of all time?” So, is it? Now, I think I could win this argument quickly. I would simply point to NT Advisers Working Wheels scheme. But that would […]
September 6th, 2023
Well, it seems there are plenty if recent HM Treasury publications are anything to go by! The Consultations On 30 November 2021, HM Treasury initiated a call for evidence regarding the umbrella company market. The catalyst for this action was growing concerns about tax non-compliance and the risks posed to employment rights within this sector. […]
