Hints and tips:
...If anybody had any doubt about how serious HMRC take these matters they need only examine the cases of R v Dimsey and R v Allen in 1999....
...With the Panama Papers, the service provider is a law firm called Mossack Fonseca and not the more familiar and (for many) friendly Apple....
...The Panama Papers showed that Mossack Fonseca registered more than 100,000 secret companies to the British Virgin Islands....
...The test that was established by De Beers Consolidated Mines Ltd v Howe is where the mind and management of a company resides — meaning where decisions are taken....
...He leads me to a small round table in the living room of the house, to which he moved some two and a half years ago from London with his wife, the American writer Isabel Fonseca, and their two teenaged daughters...
...The novelist and his family have since returned home after two and a half years in Uruguay, the birthplace of his second wife, Isabel Fonseca....
International Edition