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Dual citizen client

Viva México

Good guidance – as far as it goes: Part 1

Spanish resident

Buy-to-let sale

Statutory residence test

Patchwork of regulation?

Australian petroleum company

Spanish connection

Exchange rates

Foreign inheritance

Unhappy homecoming?

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Tax tip: Unravelling discounted gift trusts Readers’ forum: Is relief available for inheritance tax? Readers’ forum: Did client cease work after stopping commissioned work? Readers’ forum: Tax effect of land transfer as dividend in specie Readers’ forum: When should school register for VAT?

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Profession must evolve to encourage new talent New advisory fuel rates from December Agent code confirmation deadline extended Scams warning after 17% surge in referrals to HMRC Welsh tourism levy could start in 2027

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CASES

Alternative dispute resolution may assist situation Property was suitable for use as a dwelling Taxpayer’s application for anonymity rejected Remuneration arrangements not above suspicion Temporal limit of advance pricing agreement

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This week's opinion: 5 December 2024 Alternative dispute resolution may assist situation Property was suitable for use as a dwelling Taxpayer’s application for anonymity rejected Remuneration arrangements not above suspicion

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