Residence & domicile

Go to page of 30

A non-domiciled and non-resident individual seeks advice regarding the non-cash benefits that arise from his – largely philanthropic – activities in the UK.

More FAQs re. new remittance basis rules

A non-domiciled and non-resident individual who created an offshore trust has recently died. Will distributions to the UK resident and domiciled beneficiaries be treated as capital or income and will the defence in ITA 2007, s 739 be applicable? And should the trust now become UK resident itself?

MALCOLM FINNEY considers the implications of non-UK domiciles accessing offshore monies following FA 2008

Offshore trusts: are they still shipshape, or have they been fatally holed below the waterline, asks LOUISE SOMERSET

MIKE TRUMAN reports on the High Court judgment in the Grace case

MIKE TRUMAN and CHARLENE CHOI listened to the arguments in court as HMRC appealed the taxpayer's win in Grace

Special Commissioner overturned for first time in 100 years

Majority have no firm policies in place: study

DAVID TREITEL explains tax for the American living in the UK

TIM KEELEY urges advisers to ensure that claiming the remittance basis will be advantageous

HMRC deadline is 15 December

Show

Results

Go to page of 30