Highlights from the event held at the University of Warwick
John Hargreaves v CRC, Upper Tribunal (Tax and Chancery Chamber)
The proposals to strengthen deterrents against offshore tax evasion
Departing the UK is often easier than getting out of its tax system
By Malcolm Finney; £135; paperback; second edition; Sweet & Maxwell
The process for applying for a certificate of residence for a registered pension scheme has retooled with effect from 4 August.
Form APSS146E must be used by the owner of the scheme assets, or an authorised third party, to request a certificate.
There is no need to send another APSS146E if HMRC already hold a completed form that details who owns the assets.
If an APSS 146 has not been completed because the scheme owner has not previously reclaimed UK tax, he or she can apply for a certificate of residence providing in writing:
A Perrin (TC3363)
What transpired in the third and fourth Finance Bill sittings
P Daniel (TC3312)
A UK resident, but non-UK domiciled, taxpayer has used the remittance basis since 2008/09. On reflection, it appears the arising basis would have been more beneficial
R Fryett (TC3360)
The statutory residence test details three instances where an individual will be treated as automatically non-resident. But what is the UK tax liability in respect of earnings received for duties carried out in the UK during the allowed limits for periods spent here?