Residence & domicile

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ED DWAN and LUCY SAUVAGE consider the implications of HMRC’s success in the company residence case Laerstate BV

A Spanish national is married to a UK taxpayer, but still receives bank interest from Spain. What is the effect of a change of domicile status and does a disclosure need to be made to HMRC?

Laerstate BV (TC 162)

2008/09 is the first time that the new remittance basis rules will be seen on a self assessment tax return. SAM HART goes back to first principles to clarify the rules

What are the remittance basis rules for a non-domiciled taxpayer who has not previously remitted overseas income to the UK?

Updated guidance

CAMILLA WALLACE reviews the practical ramifications with regards to the UK’s residency rules of IR20’s replacement by HMRC6

HMRC failed to apply IR20 tests, appeal court told

A run-down of Taxation news, comment and analysis of recent developments in residence and non-domiciled status legislation

What are the implications of the remittance basis of assessment for non-domiciles who have less than £2,000 of income from abroad? Does a formal claim need to be made? Are there de minimis limits and what happens to income that arose in previous years?

A French national married a British man in 1966 and worked for an international organisation in the UK. They subsequently separated and she now has a foreign pension paid to her in France where she intends to retire. Is this taxable in the UK?

Smallwood and another v CRC, Chancery Division, 8 April 2009

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