Does a short period in the UK mean split-year treatment cannot be claimed?
European Commission v UK (C-172/13), Court of Justice of the European Union
Tax professionals’ views of the industry’s hottest topics
By John Abrahamson; £139.95; 389 pages; LexisNexis Tolley
An alternative remittance basis proposal
Inheritance of a Manx company
UK v European Commission (Case C-640/13), Court of Justice of the EU
New rules aimed at digital businesses will lead to needless complication
Impending changes to capital gains relief for only or main residence
Today’s autumn statement was a mixed bag for non-domestic taxpayers in the UK, experts have suggested, with the Chartered Institute of Taxation (CIOT) praising the announcement that there will be no changes to rules governing a non-residents’ entitlement to the UK personal allowance.
The government had proposed that a restriction should be introduced using an ‘economic connections test’ – but it will now not come into effect before April 2017, following a detailed consultation.
Effect of owning a half-share in a property on residence status
The UK tax treatment of a distribution from a Swiss company
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