In this article, the September monthly update for Tax Journal, Edward Reed and Damiano Sogaro look at a number of private client developments.

This month, we report on the latest news on the non-dom reforms, considering in particular some recent research which suggests a potentially strong behavioural response if the reforms are enacted in their expected form. We consider the options for dealing with nudge letters, in the context of HMRC’s most recent waves aimed at PSCs and people who have made cryptocurrency disposals. A recent FTT decision (Sangha) reminds us of the scope of information notices. Two recent FTT decisions (Cohen and Bevan) consider whether a taxpayer’s mistake (based on ignorance of the law) can amount to a reasonable excuse for the late payment of a tax bill. Finally, the FTT’s decision in Khan demonstrates the importance of approaching HMRC in respect of unpaid tax, rather than waiting to be contacted by HMRC.

Read the full article.