Tag: Company Law, Business Tax, Business News

Companies have independent legal personalities and, just like people, they can be domiciled in one place and resident in another. That point arose in a case in which the Upper Tribunal (UT) ruled effective a tax avoidance scheme that depended upon the involvement of three

The Finance Act 2014 conferred on HM Revenue and Customs (HMRC) draconian powers to tackle tax avoidance. However, in relieving a businessman of a tax demand for over £8.7 million, the Court of Appeal made plain that those powers are not without limit. A family