Residence & domicile

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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

MALCOLM GUNN FTII, TEP of Squire, Sanders & Dempsey looks at the forthcoming changes to the tax provisions relating to trusts.

How has football influenced the regulations of a special tax residence regime in Spain? asks LEON FERNANDO DEL CANTO.

RICHARD CURTIS takes a quick look at the practical advantages of, and problems that can arise from, having an offshore account.

DAVID HUGHES considers whether a recent ECJ judgment is the final victory that puts a limit on European Community rights.

PETER PENNEYCARD and JOHN CASSIDY look at some practical dilemmas for practitioners caused by the EU Savings Directive.

JOHN TALLON QC assesses the CGT measures proposed in the 2005 Budget.

THE GENERAL RULE is that liability to UK CGT on chargeable gains accruing on the disposal of an asset only attaches to taxpayers who are either resident or ordinarily resident in the UK in the year of assessment in which the disposal is made ( TCGA 1992, s 2(1) ). That general rule is subject 'to any exceptions provided' by the TCGA.

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