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Residence & domicile

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Domicile dilemma

Estate with international dimension

Nomadic lifestyle

Domestic items relief

Principal private residence

A shady place for monied people

This is where I belong

Time to reconsider

Who gets the house?

DIY or company route for a new house?

Remittance basis rules for a non-domiciled taxpayer with a mixed account.

The Right Honourable Clifton Hugh Lancelot de Verdon Baron Wrottesley v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 November 2015

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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

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

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Deadline dates for January 2025

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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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