Tax considerations for US citizens working or residing in the UK
Advisers can be reassured by the Court of Appeal’s judgment in Mehjoo
An Australian citizen is UK resident, but domiciled in Australia. She has inherited a “long-term income stream annuity”, which started in 2002 and will last for 15 years
A non-UK resident lives in Singapore, but owns an investment property in the UK and the rental income profit is subject to UK income tax. He also makes donations to UK charities
A UK-domiciled taxpayer worked in Australia for many years, but has returned to the UK. He has an Australian pension fund, which is not subject to tax in Australia but is in the UK
A US national is the beneficiary of a portfolio of US-based investments and trusts. She is resident in the UK and, for some years, has received US rental income from a property that is now being sold at a substantial capital gain
Metso Paper Bender Forrest Ltd; Metso Paper Bender Machine Services Ltd (TC3056)
A UK businessman lives in the south of France and spends about six weeks working in the UK each year. The company provides accommodation and a car during these visits
J Glyn (TC3029)
A client worked in Norway between 26 April 2011 and 30 June 2012. Local tax was deducted by the Norwegian associated company. The income has been included on the client’s tax return and double tax relief claimed for the tax deducted
A member of the UK armed forces has been seconded to work in Canada, and his wife is accompanying him. She is working abroad