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Residence & domicile

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Unresolved issues premium icon

Work still has to be done on the the statutory residence test to provide certainty

02 Apr 2013
Non-dom levy is “driving away the wealthy”

Tax system is hostile to rich individuals, claims law firm

15 Mar 2013
Temporary structure premium icon

A look at the Finance Bill 2013 rules affecting temporary non-residents

12 Mar 2013
Understanding the statutory residence test premium icon

IBC conference, Grange City Hotel, London

26 Feb 2013
Understanding the statutory residence test premium icon

IBC conference, Grange City Hotel, London

26 Feb 2013
In the lion’s den premium icon

Picking a way through the case of Daniel v HMRC

19 Feb 2013
High definition premium icon
The latest draft legislation on residence removes some of the remaining uncertainties, says MIKE TRUMAN
08 Jan 2013
Roving architect premium icon
An architect left the UK in 2009/10 as a result of his wife’s employment abroad. He designs buildings in foreign countries and payment is made to him via a UK company of which he owns 50% of the shares
08 Jan 2013
Pension tax dispute premium icon
Weiser (TC2178)
03 Dec 2012
Too many ties with UK premium icon
L Yates (TC2220)
22 Nov 2012
Opportunity knocks premium icon
CAROLYN STEPPLER examines practical considerations when taking advantage of the new business investment relief for non-domiciled individuals
06 Nov 2012
Simplifying mixed payment procedure
Aim to make rules simpler to use
23 Oct 2012
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READERS' FORUM premium icon
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Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?
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NEWS premium icon
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Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme
CASES premium icon
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No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings
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Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged
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