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Residence & domicile

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Working abroad without telling head office: the UK tax fallout premium icon
The silent relocator
03 Aug 2026
Foreign income and gains: internationally mobile individuals premium icon
The FIG factor
20 Jul 2026
Readers’ forum: Dollar loan revisited premium icon
Foreign exchange gains
20 Jul 2026
Readers’ forum: Rent-a-room relief for annexe premium icon
Income tax
20 Jul 2026
Relocating from the UK: Why the Channel Islands are gaining attention after non-dom reform premium icon
Wish you were here?
29 Jun 2026
Readers’ forum: Where does a team meeting take place? premium icon
Tax residency
20 Apr 2026
Readers’ forum: Race against time premium icon
Cross-border tax
01 Dec 2025
Review of the impact of last year’s October Budget premium icon
Rethinking wealth planning
17 Nov 2025
Readers’ forum: Channel Islands loan conundrum premium icon
IHT ten-year charges
06 Oct 2025
The new tax regime for foreign income and gains premium icon
Giving a FIG
29 Sep 2025
Readers’ forum:Resident or non-resident? premium icon
Distributable profits
22 Sep 2025
Tax implications for non-residents premium icon
Gone but not forgotten
15 Sep 2025
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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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