Residence & domicile

Go to page of 30

STEP's Technical Committee examines the new test for trustee residence and how this will affect trusts in offshore jursidictions such as in Jersey and elsewhere.

MIKE TRUMAN unearths a copy of the 2006/07 tax return pages dealing with non residence, and finds that there have been some interesting changes.

LEÓN FERNANDO DEL CANTO looks at how Spanish tax reforms will affect British owners of holiday homes in Spain.

MIKE TRUMAN gives some background to his 30 November 2006 article

MIKE TRUMAN asks whether we can now give clients any meaningful advice on residence after the case of Gaines-Cooper

REBECCA MURRAY suggests that a legislative change is required to the rules relating to offshore 'link companies' in group relief claims

JOHN T NEWTH FCA, FTII, FIIT, ATT outlines some of the tax consequences when a UK resident emigrates abroad.

ICAEW Tax Faculty's Younger Members' Tax Club; Lexis Nexis Tolley 'Tax planning for Non-UK domiciliaries'

The remittance regime can produce some very odd results, says ROBERT MAAS as he tunnels down into an Alice in Wonderland world of shrinking tax liabilities.

NIGEL DORAN considers recent changes in the taxation of phantom share plans.

KEITH M GORDON considers some of the issues relevant to individuals coming to the UK from other EU states.

ROB KERNOHAN considers how the tidying up in ITTOIA 2005 may impact on clients using the remittance basis

Show

Results

Go to page of 30

Newsletter sign-up Subscribe

READERS' FORUM premium icon

Read All

Tax tip: Termination payments – problems and opportunities Feedback: 9 January 2025 Readers’ forum: Declaring formerly joint home to HMRC Readers’ forum: How can I prove disposal without written document? Readers’ forum: Can input tax be claimed on costs paid for relocation?