Sitemap

Pages

• About Us
  • Aidan James
  • Carmen Lee
  • Charlotte Davies
  • Emma Fleet
  • Grace Bonse
  • Helen Mallalieu
  • Ian Feaviour
  • James Graham
  • Jamie Favell
  • Michael Bull
  • Paul Spenceley
  • Rachel Alabaster
  • Rachel Ezrachie
  • Richard Middleditch
  • Robert Astley
  • Russ Cahill
  • Scott Wickham
  • Sophia Watsham
  • Sucheta Thomas
  • Sydnie Irons
  • Toyan Williams
  • Zohra Bala
• Advisory Services
  • Annual Tax on Enveloped Dwellings (“ATED”).
  • Business Structuring
  • Buying a UK Property
  • Capital Gains Tax Planning
  • Cryptocurrencies
  • Employee Remuneration Planning
  • Expat Tax
  • Inheritance Tax Planning
  • Non-Dom Reform : Mixed Fund Cleansing
  • Non-UK Domicile (“Non-dom”)
  • Pension Planning
  • Property Transactions
  • Sports, Entertainment, Creatives and Media
    • UK Tax Issues for Non-Resident Sports and Entertainment Professionals
  • Tax Efficient Investments
  • Wealth Structuring
    • Offshore Trusts
• An Introduction to Family Office Services
  • Company Secretarial Services
    • Company Secretarial – Case Study 1
  • Family Office Services
    • Administration & Compliance
    • Compliance Services
    • Philanthropy
    • Finance & Debt Advisory Services
    • Transactional Support
  • Family Office Services – Case Studies
  • Intermediary Support Services
    • Intermediary Support – Case Study 1
    • Intermediary Support – Case Study 2
  • Structuring & Fiduciary Services
    • Structuring & Fiduciary Services – Case Study 1
    • Structuring & Fiduciary Services – Case Study 2
  • Succession Planning
• Archives
• Blog
• Business Support Services
  • Accounting Services
  • Business Support Services
  • Payroll
• Capital Gains Tax Charge on Non-Residents
• Capital Gains Tax for Non-Residents
• Careers
• Case Studies
• Complex PAYE/NIC issues
• Contact Us
• Corporate Tax
• Corporate Tax Services
  • Advising private companies and their shareholders
  • Corporation tax compliance and accounting
  • Disposals, mergers and acquisitions
  • Employer Solutions
  • iXBRL Services
  • Property transactions
  • UK and international tax advice
  • Working as part of your team
• Employer Solutions
• GDPR
• get-term
• Glossary
• Home
• Home Page
• Innovation Tax Reliefs
  • Patent Box Regime
    • Our Patent Box Services
    • Patent Box
    • Qualifying Income – the benefits to your business
  • R&D Tax Relief
    • R&D Relief: The claims process
    • R&D Tax Calculator
    • R&D Tax Relief – what you need to know
    • Research and Development Allowance (RDA)
    • Advance Assurance
    • Second Opinion
    • HM Revenue & Customs: Enquiry Support Service for R&D Tax claims
• International Tax Planning for Private Clients
• Login
• News
• News Article Published 24 August 2011 via News Distribution Service for Government and Public Sector.
• Privacy Policy
• R&D Tax Relief
• Register
  • Register Confirm
• Registration Questions
• Sign-up For Free Alerts
• Sitemap
• Tap Cube
  • Solution
  • Track
• Tax Compliance
  • UK Tax Advice
  • Why does the UK tax year start on 6 April each year?
• Teams Meetings
• Thank you
• UK Tax Residency Planning and Advice
• UK Tax Services
  • Advisors Support
  • HMRC Enquiries, Discoveries, and other Interventions
  • Other Jurisdictions
  • UK Tax Compliance
• US Tax Compliance and Advice for Individuals
• US Tax Services
  • 2023 US Income Tax – Important Dates for 2024
  • Individual Taxpayer Identification Number (ITIN) Applications
  • Net Investment Income Tax
  • Non-US Citizens investing in the US
  • Overview of basic US tax filing obligations
  • Renouncing your US Citizenship
  • Streamlined Filing Compliance Procedures
  • US Citizens and Green Card holders in the UK
  • US Estate and Gift Tax
  • US Tax Compliance
  • US Tax Preparation
  • Useful links and forms
    • FinCEN Form 114, FBAR
      • FinCEN Form 114, FBAR
      • US Tax Preparation
• What our clients say
• Private Client Webinars
  • Family Investment Company Webinar
  • Is renouncing my US citizenship worth it?
  • Moving to the UK Webinar
  • Moving to the US – Webinar
  • Pensions – the perfect savings account? Webinar

Posts by category

• Category: Case Law
  • HMRC shown red card in referees’ employment taxes case (18/09/2018)
  • Sick as a Parrott (12/09/2018)
  • Penalty Suspensions (28/09/2015)
  • A long time in the making (06/07/2015)
  • When you can have your cake but can’t eat it (22/06/2010)
  • No Tax Reality but a silver lining? (16/04/2010)
  • Grays Timber Products Limited vs HMRC (12/02/2010)
• Category: Case Study
  • Oil & Gas Workers (23/08/2016)
  • The UK beneficiaries of an Offshore Trust (23/08/2016)
  • The MBA Graduate (23/08/2016)
  • The Investor Visa (10/05/2015)
  • The Overseas Investor (10/05/2015)
  • The Non-Domiciled Private Equity Advisor (10/05/2015)
  • The Private Practice Surgeon (10/05/2015)
  • The French Musician (10/05/2015)
• Category: Client News
  • Non-Dom’s Targeted by HMRC Policy Paper (14/03/2019)
  • Dual In The Crown: Considering UK and Swiss Dual Resident Status (11/01/2019)
  • Mixed Fund Cleansing: Action Required (09/01/2019)
  • HMRC publishes guidance on cryptoasset investments (21/12/2018)
  • HMRC’s Crypto Guidance – New guidance for individuals to be published soon (11/12/2018)
  • Update on Tier 1 (Investor) visa program (11/12/2018)
  • UK Investor visa regime suddenly suspended (07/12/2018)
  • House of Lords criticises HMRC powers (07/12/2018)
  • Budget 2018 – summary of key tax announcements (29/10/2018)
  • TAP advises on MBO (17/04/2015)
  • TAP Client Survey 2014 (10/03/2015)
• Category: Corporate Tax
  • TAP Advise on Feel Good Group Private Equity Deal (22/02/2018)
  • TAP Advise on Private Equity Deal (18/01/2017)
  • TAP Advise on Private Equity Deal (07/10/2016)
  • TAP Advise On Propercorn Private Equity Deal (31/08/2016)
  • Important tax changes to members’ voluntary liquidations (20/01/2016)
  • International tax developments (25/09/2014)
  • Using pension arrangements in your business (13/03/2014)
  • TAP Tax Policy (13/03/2014)
  • Partnership Profit Allocations: All Mixed Up (16/01/2014)
  • Eurobonds; what’s all the fuss about? (15/11/2013)
  • Close companies – loans to participators (03/04/2013)
  • Going global (19/07/2012)
• Category: Current Affairs
  • HMRC’s “Offshore Income or Gains” Letters (14/02/2019)
  • Probate fee increase dubbed a stealth death tax by the House of Lords (26/11/2018)
  • When a US/UK child is born… (29/10/2018)
  • HMRC’s Requirement to Correct Offshore Tax Irregularities (05/09/2018)
  • Playing a Let (17/07/2018)
  • Visa Go Go! (16/07/2018)
  • Game, Set & Tax (13/07/2018)
  • US Passport denied due to unpaid taxes (11/07/2018)
  • EBTs, Contractor Loans and HMRCs Settlement Offer (03/07/2018)
  • TAP Year-End Tax Tips (28/02/2018)
  • Requirement to Correct : Cleaning up any offshore tax issues (23/02/2018)
  • Cryptocurrency, Bitcoins and Tax (13/09/2017)
  • No more offshore (04/09/2017)
  • The New VAT Flat Rate & Limited Cost Traders (25/08/2017)
  • Welcome relief? (02/08/2017)
  • “Stat’s Entertainment!” : Creative Industry Tax Relief (01/08/2017)
  • Non-Resident Capital Gains Tax Penalties (20/06/2017)
  • FEU Tax at Edfringe is no joke! (20/06/2017)
  • Offshore penalties and Tax Evasion (08/05/2017)
  • White House Reveals Tax Plans (27/04/2017)
  • IHT on UK residential property – look through to the future (16/12/2016)
  • (the last) Autumn Statement (24/11/2016)
  • Exchange Rate Fluctuations for US Persons (09/09/2016)
  • HMRC’s Worldwide Disclosure Facility (WDF) (02/09/2016)
  • It was good to know EU (24/06/2016)
  • Annual Tax on Enveloped Dwellings (06/04/2016)
  • Mortgage Interest Relief Restricted for Landlords (21/03/2016)
  • 2016 Budget Summary (17/03/2016)
  • Autumn Statement 2015 (26/11/2015)
  • Let property campaign (24/11/2015)
  • Non-Residents, Non-Doms, UK Property (25/09/2015)
  • EIS Relief – No income, no exemption (02/09/2015)
  • HMRC Target Taxpayers with ‘Badges of Wealth’ (18/08/2015)
  • Out of time rebate claims – Higgs v HMRC (06/08/2015)
  • Budget 2015: TAP Private Client Update (08/07/2015)
  • Capital Gains Tax for Non-Resident Owners of UK Residential Property (28/11/2014)
  • Deoffshorisation (20/11/2014)
  • Nowhere to Hide (18/11/2014)
  • Renewals Basis Runs Out (12/11/2014)
  • Negative Earnings (16/10/2014)
  • Non-Dom Campaign Reaps Rewards for HMRC (08/10/2014)
  • Property Taskforce (22/09/2014)
  • I didn’t EXPAT that… (19/08/2014)
  • LDF Update (19/08/2014)
  • On Borrowed Time (05/08/2014)
  • Off-target (23/07/2014)
  • Unstable home? CGT for non-residents update… (15/07/2014)
  • Accelerated Payments & Follower Notices (15/07/2014)
  • Know your options (15/07/2014)
  • Exercising options: Expats beware! (14/05/2014)
  • Accelerated payment of tax (20/03/2014)
  • Budget 2014 – #Makers-Doers-Savers (19/03/2014)
  • Budget Day is coming… (12/03/2014)
  • Net investment income tax (25/02/2014)
  • Non-doms not deterred (06/02/2014)
  • Cayman Get It: HMRC target taxpayers with financial assets on the Island (03/02/2014)
  • London Property Market On The Up (08/01/2014)
  • The IRS announces 2013 US individual tax rates (08/01/2014)
  • ATTENTION / ACHTUNG / ATENCIÓN / UPPMÄRKSAMHET / Помните / ATTENZIONE / ATENÇÃO !!!! (06/01/2014)
  • Tax Implications on Redundancy/Termination Pay: foreign service relief (20/12/2013)
  • Autumn Blues (05/12/2013)
  • UK Income Tax Reliefs ‘For the Class of 2013’ (07/11/2013)
  • File on time and avoid penalties! (31/10/2013)
  • Eurobonds; what’s all the fuss about (28/10/2013)
  • Let Property (Rental Income) HMRC Amnesty (25/10/2013)
  • Do your taxes need a health check? (08/10/2013)
  • Net investment income tax (12/09/2013)
  • Changing Attitudes towards DOMA (06/09/2013)
  • Taxing by citizenship – a much needed break by the IRS? (04/09/2013)
  • Partnership Condoc: Breaking up is hard to do (04/09/2013)
  • Finance Act round-up (04/09/2013)
  • Home is Where the Charge is (04/09/2013)
  • US citizens and green card holders renouncing citizenship (13/08/2013)
  • Non-doms in the spotlight (12/08/2013)
  • A Gift Horse… (08/08/2013)
  • Foreign Account Tax Compliance Act (“FATCA”) Update (29/05/2013)
  • Filing your Report of Foreign Bank Accounts (25/05/2013)
  • June 17 – Time for those abroad to file their taxes! (20/05/2013)
  • Overseas Workdays Relief – HMRC updated guidance (14/05/2013)
  • Property Sales Campaign (28/03/2013)
  • Budget 2013: No alarms and no surprises? (21/03/2013)
  • Isle of Man to share information with HMRC (12/03/2013)
  • Can I have my tax back please? (05/03/2013)
  • Oh no… I haven’t filed my US tax returns (04/03/2013)
  • Is there Devil in the Detail? (12/02/2013)
  • American Taxpayer Relief Act of 2012 signed by President Obama (03/01/2013)
  • Taxing Problem for High-Value Property (12/12/2012)
  • Isle of Man to share clients bank information with the UK (11/12/2012)
  • Much Ado About Nothing (05/12/2012)
  • HMRC turn up the heat (16/11/2012)
  • Whistleblower reveals offshore HSBC accounts (09/11/2012)
  • JP Morgan EBT – settlement with HMRC draws closer… (09/11/2012)
  • Tap in the Press! (05/11/2012)
  • Avoid late filing and payment penalties (24/10/2012)
  • Pension annual allowance charge (27/09/2012)
  • A Harsh Climate – HMRC windfall from new penalties (15/08/2012)
  • Reform of UK anti-avoidance rules (01/08/2012)
  • A long time coming… changes to IHT for trusts? (17/07/2012)
  • U-Turn on French Wealth Tax (10/07/2012)
  • Rental fun and (Olympic) games! (09/07/2012)
  • UK Tax Residence, any clearer? (06/07/2012)
  • Is a single European tax regime inevitable? (05/07/2012)
  • File your old tax returns now to avoid large penalties (04/07/2012)
  • TAP in the Press! (26/06/2012)
  • SEIS – tax incentives for seed capital (10/05/2012)
  • Budget 2012 – How does it affect you? (22/03/2012)
  • Pensions – Make your fixed protection pension claim by 5 April 2012? (19/03/2012)
  • Budget Day is coming – time to top up your pension? (06/03/2012)
  • TAP Year End Tax Tips (02/03/2012)
  • TAP in the Press! (09/12/2011)
  • Autumn Statement – New “Seed Enterprise Investment Scheme” (SEIS) (30/11/2011)
  • 2010/11 TAP TAX SURGERIES! (30/11/2011)
  • Pensions – Don’t waste unused tax relief! (10/11/2011)
  • It’s Tax Return time, again… (28/10/2011)
  • EIS – EC Approval set to boost UK business and entrepreneurship! (17/10/2011)
  • HMRC’s Tax Catch Up Plan – Make your disclosure by 6th January 2012! (13/10/2011)
  • Swiss tax agreement announced (25/08/2011)
  • Business Structuring (20/07/2011)
  • E-marketplace trading (or not…) (06/07/2011)
  • Meat on the bones (23/06/2011)
  • Crystal clear? (20/06/2011)
  • Tax breaks for ex-pats working in the UK (15/06/2011)
  • University Fees Planning (23/05/2011)
  • HMRC ‘Tax Dodge Task Force’ (13/05/2011)
  • HMRC Clampdown on Swiss Bank Accounts (04/05/2011)
  • French Tax Reforms (21/04/2011)
  • Taxpayers Encouraged by HMRC to File Tax Returns On Time… (18/04/2011)
  • Non-residence and “Full-time” employment overseas (11/04/2011)
  • Budget 2011 – style but no substance? (25/03/2011)
  • New Tax Amnesty – Not just for plumbers! (23/03/2011)
• Category: Employment Tax
  • Overseas workdays relief – Expat Tax Back (10/07/2018)
  • Discrimination Settlements and Tax (04/05/2017)
  • Employment Tax – Year End Compliance and Planning Opportunities 2015/16 (11/02/2016)
  • Scottish Rate of Income Tax (“SRIT”) (04/12/2015)
  • Employment Taxes (27/02/2015)
  • Employers: no time to rest (13/03/2014)
• Category: Newsletter
  • TAP Year End Tax Tips (13/03/2014)
  • What a Relief – Tax Mitigation for Expats (16/01/2014)
  • Autumn Blues (16/01/2014)
  • A Sting in the Tail (16/01/2014)
  • Breaking news: Capital Gains Tax Charges for Non-Resident Owners of UK Real Estate (15/11/2013)
  • EIS Planning: From the Cradle to the Grave (15/11/2013)
  • A BIR’d in the Hand (15/11/2013)
• Category: Non-Dom Tax
  • HMRC confirms no trust protection for offshore income gains (07/11/2018)
  • 2017 UK–Belarus Double Taxation Convention enters into force (03/09/2018)
  • Who has a requirement to correct? (09/08/2018)
  • Discovery Assessment for Offshore Non-Compliance (07/08/2018)
  • Requirement to Correct Offshore Tax Discrepancies (18/07/2018)
  • Tax Dual Resident : being tax resident in two places at the same time (03/07/2018)
  • Non-Dom Tax Planning Update (23/02/2018)
  • Mixed Fund Cleansing (05/12/2017)
  • Non-Dom Changes and Opportunities (28/09/2017)
  • Common Reporting Standards, Offshore Income and HMRC’s Certificate of Tax Position (17/08/2017)
  • Mixed Fund Cleansing and Rebasing for Non-Doms – Effective from 6 April 2017 (13/07/2017)
  • Non-dom paralysis (04/07/2017)
  • UK – UAE Double Tax Treaty (14/06/2017)
  • D Day is here for non-domiciled taxpayers.. (07/04/2017)
  • UK Property and Non-Resident Capital Gain Tax (07/04/2017)
  • Non-Dom Reforms (24/03/2017)
  • ATED – File from 1 April to avoid penalty charges and claim relief… (24/03/2017)
  • Rebasing and Cleansing Mixed Funds (02/03/2017)
  • President Donald J. Trump – What tax changes can we expect? (09/11/2016)
  • US Election Results : Are you now considering expatriation? (09/11/2016)
  • Non-Dom Reform : Cleansing Offshore Mixed Funds (20/10/2016)
  • Non-Dom Reform : Rebasing of Assets (20/10/2016)
  • Keep FIC in the Family (18/10/2016)
  • Expat Tax Break : Overseas Workdays Relief (08/09/2016)
  • Non-dom story goes on… (02/10/2015)
• Category: Press Releases
  • TAP continues expansion (27/03/2014)
• Category: Private Client Tax
  • TAP features in Top Accountancy Firms 2019 list (20/05/2019)
  • Inheritance Tax- don’t leave it too late (16/08/2018)
  • 2017 Year End Tax Tips (02/03/2017)
  • The Art of Tax : Averaging for Creators of Literary or Artistic Works (06/02/2017)
  • Pension Contributions – there’s still time! (14/10/2015)
  • TAP Year End Tax Tips (10/03/2015)
  • Business Property Relief on AIM Listed Shares (21/10/2014)
  • Nothing to Declare (15/07/2014)
• Category: Property Tax
  • Changes for Non-Resident Investors in UK Land (23/07/2018)
• Category: Research & Development
  • Missing something? (28/01/2015)
  • Patent Box (05/12/2014)
  • Improvements to the UK’s R&D Tax Relief regime (04/12/2014)
  • Patent Box Changes – don’t miss out! (18/11/2014)
  • Thinking inside the Patent Box? (20/10/2014)
• Category: Sports & Entertainment
• Category: Tax Planning
  • TAP Tax Tips (11/02/2016)
  • Capital Gains Tax Charge on Non-Residents (23/06/2015)
  • GAAR: A Step Too FAAR? (18/11/2010)
  • To Avoid Tax, Or Not To Avoid Tax, That Is The Question (11/08/2010)
• Category: Uncategorized
  • Spring Budget (07/03/2024)
  • Cryptocurrencies – HMRC Crackdown (18/12/2023)
  • Autumn Statement 2023 (22/11/2023)
  • What are the Main Political Parties’ Election Tax Policies? (03/11/2023)
  • Additional R&D Tax Credit Opportunities (24/03/2022)
  • A muted Budget? (03/10/2021)
  • Why does Amazon’s gigantic tax case win matter to smaller firms? (13/05/2021)
  • Are US personal tax rises on the way? (07/05/2021)
  • Budget 2021 – Summary (04/03/2021)
  • Budget 2021 – Predictions (22/02/2021)
  • HMRC sets its sights on individuals with overseas assets / income (27/08/2020)
  • HMRC Secret Unit to Investigate Family Investment Companies (03/03/2020)
  • HMRC’s Offshore Investment Fund Letters (13/11/2019)
  • IRS and HMRC targeting crypto investors (14/08/2019)
  • Significant changes to taxation of gains on sale of UK property (12/07/2019)
• Category: US Tax
  • Complexities of divorce involving a US Citizen and a non-US Citizen (19/09/2018)
  • IRS urging early renewals of Individual Taxpayers Identification Numbers (ITIN) (11/09/2018)
  • IRS issues draft form 1040 for 2018 Returns (06/07/2018)
  • Transition Tax (14/03/2018)
  • Will the IRS Audit my return? (01/03/2016)
  • April – A Taxing Month (29/02/2016)
  • US expatriation on the BBC (10/02/2016)
  • Non-US Funds and “Stocks and Shares” ISAs (22/12/2015)
  • Spinal Injuries Association Thanksgiving Ball (27/11/2015)
  • Year-end tax planning for US taxpayers (30/10/2015)
  • UAE and US Sign FACTA Agreement (22/06/2015)
  • Are you an American? (10/06/2015)
  • UK property and mortgage exchange rate gains (27/02/2015)
  • Foreign mortgage exchange rate gain (15/07/2014)
  • The April 15 Tax Deadline (11/04/2014)

Popups

• covid19

Glossary

• CGT
• HMRC