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Residence & domicile

Paying a dividend and crystallising capital gains while non-UK resident

Partnerships’ role in private client tax planning

What income and tax reliefs relating to Eire are relevant for UK tax purposes?

Globetrotting businesspeople are increasingly under scrutiny from HMRC, with no sign of a let-up in the near future, according to legal experts.

There has been a 29% rise in the number of tax probes into globally mobile high earners in the past year, City law firm PC has reported. The Revenue’s personal tax international compliance unit investigated 764 cases during 2014/15, up from 593 in 2013/14 and 438 in 2012/13.

Liabilities that might arise on a corporate change of residence

American tax implications of the 25% tax-free lump sum element of a UK pension

Revised visa rules have implications for non-doms’ tax liabilities

The new regime for non-resident capital gains tax

Last-minute planning tips

Minimising the UK tax liabilities on investments held abroad

Are overseas gains remitted to the UK if a purchase is made in an airside shop?

Capital gains issues for non-residents disposing of UK property

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