NEGLIGENCE

Non-domiciles and remittance basis of taxation: In A Alimahomed v HMRC [2024] UKFTT 432 (TC) (23 May 2024), the FTT allowed part of the taxpayer’s appeal, finding that a discovery assessment in relation to the 2015/16 tax year was not valid...

Actions have consequences: for HMRC as much as for taxpayers, writes BKL Tax

BKL Tax reports on the case of Gardiner, involving tax avoidance and negligence