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Residence & domicile
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30
Poor 'could be hit by residence reforms'
Low-income groups face a 'bureaucratic nightmare', claims LITRG
Eight days a week
MIKE TRUMAN gets to grips with the consultation document on residence, which proposes that a week spent in the UK will count as eight days
Non-dom rules could 'kill golden goose'
'Important core of people' wil be hardest hit by changes, warns finance veteran
Santa's busy time
At Christmas most of us dream of getting away. The editor is dreaming of his own Great Escape... from CHRIS WILLIAMS's annual article
Certainty required!
There is a case for a statutory test of residence, asserts OWEN CLUTTON, in an article written before the latest consultation document was issued
Domicile consultation finally appears
But no relevant legislation - which is promised 'soon'.
CIOT wants non-dom plans deferred
Body calls for CGT changes for trusts and companies set up by the non-domiciled to be halted until they can be properly assessed
CIOT calls for residence test
'Current law determining domicile status is a mess'
Switch slip-up
The case of Lee Barrett shows how much easier this job would be if it weren't for the clients, says MIKE TRUMAN
Treasury gives self-assessment update
Around 143,000 individuals completing self-assessment returns have a residence or domicile status that would allow them to pay tax on the remittance basis, according to the Treasury
Simply unfair
MIKE TRUMAN is not impressed by the unanimity between Conservative and Labour on the taxation of non-domiciles
Domicile and residence
PHILLIP DEARDEN reviews the potential impact of the Pre-Budget Report announcements
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Tax tip: Termination payments – problems and opportunities
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This week's opinion: 9 January 2025
Disclosure opportunity for overclaimed R&D relief
Number of businesses using tax havens falls 43%
Seven million people use HMRC app
Latest agent update available