Tax resident in UK or Spain, or both?
Fred is UK resident and domiciled. He has recently taken early retirement from his London-based job and plans to work as a consultant through a UK company of which he will be the sole shareholder and director. He is hoping to work for about six months each year although this may vary from year to year.
Fred lives in a house he owns in London and has recently bought a villa in Spain where he expects to live while not working. His clients will all be in the UK and he will work mainly at their offices although he may sometimes work from home either in the UK or Spain.
His family all live in the UK. He does not expect to have any Spanish income except perhaps a small amount of interest on a local bank account.
Fred is likely to be tax resident in the UK under the first automatic...
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