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
Tax experts have raised concerns about the government’s plan to impose capital gains tax (CGT) on overseas residents who sell UK property, calling it an attack on rich non-voters and warning that it could discourage foreign investors.
The chancellor, George Osborne, announced the charge in his autumn statement today, after weeks of speculation it would form part of an anti-avoidance package in his speech to the Commons.
S N Rumbelow and P M Rumbelow (TC3022)
An international sportsman owns a retail shop in the UK, but spends only about 100 days in the country each year. He lives with his mother when in the UK. The shop is managed on his behalf, and he has increasing sponsorship income
UK resident clients have sold a property in Florida. Once depreciation has been added back, a capital gains arises in respect of the sale, but unrelieved losses are brought forward from letting the property. US tax law provides that losses from passive income can be seat against a gain on the sale of the asset
Dr S Easow; Mrs M Samuel; Tammys Ltd (TC2882)
Article 17 of the OECD convention model discriminates against touring artists and sportspeople, claims the European musicians’ network FEVIS
M Macklin (TC2943)
Walking through the new P85 of statutory residence questions
Taxpayers risk being misled by RDR1, claims tax barrister
Is a Pakistani taxpayer entitled to personal allowances to set against rental income arising in the UK during a period of non-residence? The complication is that the taxpayer is working in Dubai