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Residence & domicile

Must UK taxpayers be resident somewhere else to be not resident in the UK?

C and J Bowring v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 October 2015

The question of property income creating a class 2 National Insurance liability causes some head-scratching.

Consultation on proposals to restrict claims to non-domicile status.

Can property income be sheltered in a company without a change of ownership?

The implications of the Anson decision for UK taxpayers who have income from shares in a US limited liability company
 

Anson v CRC, Supreme Court

Can a UK company employee sacrifice salary for a retirement pot while abroad?

A UK citizen is moving to the US. Does the type of visa affect the client’s UK tax liabilities?

Implications of working in Sweden for less than a year

The environment for non-domiciles

Conditions for claiming personal tax reliefs

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