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PETER PENNEYCARD and JOHN CASSIDY look at some practical dilemmas for practitioners caused by the EU Savings Directive.
PETER PENNEYCARD and JOHN CASSIDY look at some practical dilemmas for practitioners caused by the EU Savings Directive.
AS WE MAKE our living providing help and advice to clients it goes against the grain to refuse a client's request but there are times when it is the only safe option. One such situation may have arisen recently: let us say that you have a UK resident but non-domiciled client that you have assisted for a number of years preparing tax returns and advising on residence and domicile issues. He has written asking you to certify his tax status for his overseas bank — relating to accounts of which you are aware. What should you do?
Leaving aside for now the question of whether or not it is possible to certify a client's non-domicile status without a formal ruling by HM Revenue &...
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