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Residence & domicile
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Readers’ forum: Notifying HMRC of gift with reservation
Irish resident
Readers’ forum: How is residence charged for capital gains tax?
Principal private residence relief
Readers’ forum: Declaring formerly joint home to HMRC
Splitting up, splitting assets
Non-dom reforms: is it all doom and gloom?
Doom and gloom?
Navigating the basics of the statutory residence test
Leaving the UK for work?
Readers’ forum: Where is my adopted client domiciled?
Shock discovery
Guide to France’s inpatriates regime
Bienvenue: France’s inpatriates regime
Non-doms no more?
Non-doms no more?
Readers’ forum: Tax treatment of UK- resident’s growth shares
Growth shares
Readers’ forum: How does domicile apply for different taxes?
Client’s domicile dilemma
Understanding tax residence and domicile in Spain
Mi casa es tu casa
Readers’ forum: Issues replacing trustees
Bringing trusts onshore
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READERS'
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Practice tip: 13 February 2025
Readers’ forum: Best way for orchestra to get tax relief
Readers forum: Confirming full pension entitlement
Readers’ forum: Tax relief on car dealership stock
Readers’ forum: Is there VAT on improvements to luxury yacht?
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NEWS
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Burdensome tax system costs billions in administration
More than 90% of taxpayers meet deadline
Views sought on pillar two supplementary draft guidance
Land and buildings transaction tax is ill-conceived
In brief: 13 February 2025
DEADLINE DATES
Deadline dates: 6 February 2025
CASES
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Significant influence test should be narrowly construed
Breach of subject access rights under GDPR
Car dealer was not entitled to use margin scheme
Relevance of planning condition
Not all expenses were allowable
MOST POPULAR
This week's opinion: 13 February 2025
Burdensome tax system costs billions in administration
More than 90% of taxpayers meet deadline
Views sought on pillar two supplementary draft guidance
Land and buildings transaction tax is ill-conceived