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Residence & Domicile
Brits get a raw deal
RORY MULLAN suggests that when moving within the EU, UK nationals resident in this country may be at a disadvantage
1 Sep 2010
Change in IHT approach to domicile status
Enquiry only when significant risk of loss of UK tax
27 Aug 2010
Non-residents’ form
PDF available to download
26 Aug 2010
An argument of substance
VICTOR CLARENDON warns that tax jurisdictions are looking for substance and not just the figment of a tax planner’s imagination
11 Aug 2010
Gaines-Cooper set for Supreme Court
Proceedings expected early next year
3 Aug 2010
ISAs and foreign status
A UK taxpayer has become non-UK resident and intends to transfer stocks out of an ISA. The tax implications of such a transfer are considered
28 Jul 2010
Main control is in the UK
Re the Trevor Smallwood Trust; Smallwood and another v CRC, Court of Appeal
26 Jul 2010
Unfair treatment?
D Farquhar (TC532)
18 Jun 2010
Not such a safe haven?
What does the future hold for non-domiciliary tax, asks LISA SPEARMAN
9 Jun 2010
Two years on
How has the revamped regime for non-domiciliaries settled in? RICHARD HOLME and PAULA BASLEIGH find out
2 Jun 2010
Negligent behaviour
Hankinson (TC319)
5 May 2010
Substantial presence
Karim (TC306)
4 May 2010
Tax Cases
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Over the past 12 months, HMRC red tape has...
Increased
57%
Decreased
0%
Remained the same
43%
Total votes: 14







