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

Les visiteurs
NIGEL EASTAWAY explains the tax rules that apply to visiting entertainers and sports personalities
30 Jun 2010

The Americans are leaving America
DAVID TREITEL explains why US citizens abroad have to take care to meet their tax obligations
30 Jun 2010

UK secures DTA with Hong Kong
Follows OECD Model Double Taxation Convention
24 Jun 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