Residence & domicile

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CRC v FCE Bank plc, Court of Appeal

HARRIET BROWN looks at issues that arise when one spouse or civil partner is not UK-domiciled

E Haseldine (TC2157)

A wealthy non-domiciled individual came to live in the UK in January 2006 and has paid UK income tax on offshore income using the remittance basis

A UK client is moving abroad to take up employment overseas. He has substantial amounts of inherited cash on deposit in the UK

Rubio (TC2047)

K O Pflum (TC2051)

'SRT will be a hugely welcome improvement'

Schofield v CRC, Court of Appeal

A limited company is based in, and operates in, the UK and employs about 40 people. It has won an order to carry out work in the Far East and advice is required on how this new business is structured

A British citizen has been living in France for the past 20 years, but is now returning to the UK. He is selling the property which has been his only and main residence in France, and which is owned by a French company, but will the sale be subject to UK capital gains tax?

SHARON McKIE scrutinises the proposed statutory residence test

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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?