Residence & domicile

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KEVIN SLEVIN believes it is time for a fundamental rethink of the rules for non-domiciles and overseas income and gains

RICHARD CURTIS goes back in time to look at the domicile record

ROBERT MAAS suggests that practitioners think carefully before biting into HMRC's offshore disclosure facility.

MIKE TRUMAN examines the known facts in the case of Lord Laidlaw, and asks what the true residence position is.

RICHARD CURTIS 'sits in' on another visit to the Taxables by their chartered tax adviser.

It is important to be sure of your ground in relation to company residence, says JIM WILSON.

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

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Residence & domicile

Deadline dates for May 2025