Insights: Matthew Biles

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The Common Reporting Standard


HMRC has recently released its formal guidance on the implementation and obligations of charities under the new Common Reporting Standard (CRS). The CRS was introduced from 1 January 2016 following in the footsteps of the recent wide ranging US legislation, the Foreign Account Tax Compliance Act (FATCA). The CRS is a voluntary, reciprocal code which individual […]

Update on charitable structures


The landscape of the charitable sector has changed significantly in recent years.  Individuals seeking to promote their philanthropic wishes in the UK are now faced with a number of decisions when considering how best to accomplish specific charitable objectives (known as objects).  Set out below is a brief summary of the three ways in which […]

Fladgate advises on incorporation and registration of new charity

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Fladgate has advised the trustees of The Wandaid Foundation on the incorporation and registration of this new charity with the Charity Commission. The Wandaid Foundation seeks to assist disaster hit areas of the world. Current work includes volunteering in Nepal following the earthquakes in that region.  The charity will fundraise under the name WandAid and […]

HMRC tax disclosure facilities

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The UK Government has recently announced that the beneficial terms of the Liechtenstein Disclosure Facility (LDF) will cease on 31 December 2015 (the facility had previously been due to run until April 2016). The LDF is a tax disclosure process through which individuals can bring their tax affairs up to date with HMRC on favourable […]

Fladgate announces partner promotions

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Fladgate LLP is delighted to announce the appointment of two partners, together with a number of other internal promotions within the partnership. Gavriel Cohen, who specialises in acquisitions and disposals, secured lending and management work for property investor and developer clients. John Forde, who advises primarily on business and real estate taxation but also advises […]

The new UK Statutory Residence Test


A new Statutory Residence Test (SRT) has been introduced with effect from 6 April 2013. HMRC published their long awaited and detailed guidance on the application of the test in December 2013. The purpose of the test is to place on a statutory footing, and therefore clarify, what factors determine an individual’s residency. The question […]

HMRC investigations into e-traders and electricians


On 8 February 2012 HM Revenue & Customs (HMRC) announced their intention to target electricians and e-marketplace traders. In recent years HMRC have launched a number of "campaigns" against certain trades and professions to clamp down on what they perceive as a high level of tax evasion within those industries. To date these have included […]