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Residence & domicile
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31
Finance Act 2025 amendments and the temporary repatriation facility
Temporary easement
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Offshore life policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Non-resident settlor
Malta: a former British colony offering stability for non-doms
Malta – another choice for non-doms
Annual tax on enveloped dwellings – compliance activity
Have you been nudged?
Central management and control of offshore companies, and UK tax
Is there a smoking gun?
Readers’ forum: Tax implications of remitting monies to the UK
South African pension
Readers’ forum: Notifying HMRC of gift with reservation
Irish resident
Readers’ forum: How is residence charged for capital gains tax?
Principal private residence relief
Readers’ forum: Declaring formerly joint home to HMRC
Splitting up, splitting assets
Non-dom reforms: is it all doom and gloom?
Doom and gloom?
Navigating the basics of the statutory residence test
Leaving the UK for work?
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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown