The Court of Appeal has dismissed a husband’s appeal in Ferrara v Ferrara, confirming that the wife retained her domicile of choice in England and Wales despite having moved to Italy with the family in 2019. The issue was significant because the wife had issued divorce proceedings in England and relied on her English domicile […]

The First-tier Tribunal has allowed a taxpayer’s appeal in a case concerning the UK Statutory Residence Test, providing useful guidance on the treatment of transit days and exceptional circumstances. In Parker v HMRC, the taxpayer was physically present in the UK at midnight on 100 days during the 2019/20 tax year. HMRC accepted that seven […]

Outram v HMRC [2026] UKFTT 248 (TC) The First-tier Tribunal (Tax Chamber) has allowed appeals brought by brothers Anthony and Ross Outram against discovery assessments issued by HMRC for the 2005–06 tax year, finding that neither brother had deliberately brought about a loss of tax. Background The case concerned a marketed tax avoidance scheme promoted […]

HM Revenue & Customs (HMRC) has announced changes to the capital gains tax (CGT) anti-avoidance rules that apply to share exchanges and company reorganisations, as part of the UK Government’s Budget 2025 measures. The updated rules are designed to strengthen the integrity of tax reliefs available on certain corporate transactions. The revised legislation, which will […]

In a significant change to UK company law, the Economic Crime and Corporate Transparency Act 2023 (ECCTA) imposes new requirements for certain individuals to have their identity verified. These requirements aim to deter those who wish to use companies for illegal purposes by making it much harder to register fictitious directors or beneficial owners. Together […]