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Residence & domicile

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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

Bringing trusts onshore

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Tax tip: All change for excluded property trusts Readers’ forum: Tax consequences of proposed gift of property Readers’ forum: Notifying HMRC of gift with reservation Readers’ forum: How is residence charged for capital gains tax? Readers’ forum: Should charity register for VAT?

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NEWS

HMRC customer service is deteriorating, say MPs Minor relaxation to non-dom tax regime changes Review into loan charge launched Movers and Shakers: 30 January 2025 In brief: 30 January 2025

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Deadline dates for February 2025

CASES

Host employer provision and control test Hypothetical contract indicated employment relationship No appealable decision Protein drink was not a sports drink Redress payments were for the purposes of trade

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This week's opinion: 30 January 2025 HMRC customer service is deteriorating, say MPs Minor relaxation to non-dom tax regime changes Review into loan charge launched Host employer provision and control test

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