Residence & domicile

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R (on the application of Davies and another) v CRC; R (on the application of Gaines-Cooper) v CRC, Supreme Court

Law experts warn tax exiles of pursuit by HMRC

RICHARD CURTIS looks at the rules relating to the taxation of UK income

PETER VAINES on IR20 and the Gaines-Cooper case, in which he advised the taxpayer

Clarification for taxpayers affected by 'exceptional circumstances'

Kljun (TC1226)

IRS issues 'pragmatic' ruling

Proposed test includes accommodation catch, claims tax partner

Reviewing the latest consultation paper on domicile reform

A UK citizen is living in Spain with her partner where they run a bed and breakfast business. Advice is required regarding UK capital gains tax on the sale of a property that she still owns in the UK

Our new Value Added offering, entrepreneurs' relief...

A UK resident, but Irish domiciled, taxpayer has income from the Republic of Ireland and other offshore sources

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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

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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