In 2017 the General Anti-Abuse Rule advisory panel (GAP) gave its first four opinions; it has now released its fifth opinion in respect of employee reward schemes giving HMRC a 100% success rate before the GAP.

HMRC have published a consultation on Extension of Offshore Time Limits, which looks at giving HMRC twelve years in which to raise assessments where there is “non-deliberate offshore non-compliance”.

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We have a fun-packed web-update this time. IR35, Sole trader v Limited company, trust registration deadlines, last minute R & D and Nesquick.

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In its response to the 'Taylor Review of Modern Working Practices', the government confirms that it has no plans to align NICs rates between the self-employed and the employed. The development of a statutory employment status test does look increasingly likely.

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This week we are featuring residency and domicile as we are fielding so many queries in these areas following the changes to non-domicile taxation and the new CGT regimes.