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Residence & domicile

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South African pension

Irish resident

Principal private residence relief

Splitting up, splitting assets

Doom and gloom?

Leaving the UK for work?

Shock discovery

Bienvenue: France’s inpatriates regime

Non-doms no more?

Growth shares

Client’s domicile dilemma

Mi casa es tu casa

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Tax tip: VAT planning when booking business travel or hotel accommodation? Readers’ forum: Would IHT be incurred on monies held in client account? Readers’ forum: Dispute over the allocation of profits among partners Readers’ forum: Will shareholders be eligible for BADR? Readers’ forum: How is VAT accounted for on goods hired out in Italy?

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NEWS

Sign up clients early for digitalisation Changes to size thresholds for off-payroll working Farmers’ clawback alternative turned down Genuine contribution to LLP will not trigger TAAR Movers and shakers: 27 February 2025

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Deadline dates: 6 February 2025

CASES

Not everything in the notice was reasonably required Taxpayer failed to take reasonable steps Appeal reinstated despite failure to comply with order Supplies from student union café were not exempt Moral obligation can be an exceptional circumstance

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This week's opinion: 27 February 2025 Sign up clients early for digitalisation Changes to size thresholds for off-payroll working Farmers’ clawback alternative turned down Genuine contribution to LLP will not trigger TAAR

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