Residence & domicile

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Matter of residence must be carefully considered

Definition of accommodation simplified

The owner of a flat in the UK let this out before going to work abroad 25 years ago. Income has been declared correctly each tax year. The client intends to return to the UK and reoccupy the flat for two or three years before selling it

Kimber (TC1803)

Simon Long (TC1843)

A client was born in Uganda, but his parents were born in India. His wife was born in India and they now both live in the UK

A UK-resident but non-domiciled individual receives a pension from abroad and seeks advice on the UK income tax implications

Dr P Broome (TC1597)

Twelve-month delay 'might prove helpful'

ROB DURRANT-WALKER serves a livener for those dealing with short-term residents

Care should be taken when relying on HMRC’s published guidance, warns JONATHAN LEVY

CRC v FCE Bank plc, Upper Tribunal (Tax and Chancery Chamber)

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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

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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

DEADLINE DATES

Deadline dates for January 2025

CASES

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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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Residence & domicile

Deadline dates for January 2025