Sweeping reforms to non dom rules including the 15-year rule for deemed domicile and taxation of settlor-interested offshore trusts, will come into effect from April 2017, which will be tricky when it comes to tax planning, says Jonathan Colclough of New Quadrant Partners

The government has announced plans to consult on the future use of deeds of variation (DoV) in a bid to clamp down on perceived abuse of the inheritance tax (IHT) system, following an initial announcement in the March Budget under the coalition

As Scotland mulls the idea of setting its own income tax rates, HMRC has issued draft guidance on how the Scottish Rate of Income Tax (SRIT) will work. Chas Roy-Chowdhury casts his eye over the proposals and highlights some of the potential problem areas for employers and PAYE payrolls