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Residence & domicile
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30
Tucked away
Reviewing the Upper Tribunal decision in
Tuczka
The ten-day test
PHILIP FISHER raises the alarm for individuals who are seconded overseas but also need to work in the UK
Settled purpose
Dr A H Tuczka v CRC, Upper Tribunal (Tax and Chancery Chamber)
Dubai doubts
A non-dom has set up an offshore trust of which one of the beneficiaries is resident in the UK. Questions include the gift of income from one beneficiary to another and the implications of dividends from a subsidiary company
Budget 2011: first look
The Taxation team responds to George Osborne's announcements
Exceptional circumstances
Gudiance for Egypt, Tunisia, Bahrain and Libya evacuees
Non-doms’ tax payments
Hansard, 13 January 2011, vol 521, no 98, col 556W
Home is in the UK
Lyle Grace (TC913)
US grantor trusts
A US citizen who has lived in the UK for two years is the beneficiary of a US grantor trust and a US non-grantor trust
UK loses 16,000 non-doms in one year
Legal experts blame annual remittance-basis charge
'Change of tone' for new version of HMRC6
Removal of warnings of no legal force
Non-dom issues
Advice is required on whether the £2,000 threshold for the remittance basis for non-domiciles can apply without a formal election
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Readers forum: Claiming pre-registration input tax
Practice tip: 19 December 2024
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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
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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