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Residence & domicile

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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
Readers’ forum: Taxation of a non-resident trust premium icon
Inheritance tax relief
04 Aug 2025
Redefining residency: Israel’s proposals and lessons from the UK premium icon
Redefining residency
28 Jul 2025
Readers’ forum: Does the new temporary repatriation facility apply? premium icon
Overseas portfolio
16 Jun 2025
Accuro Trust (Switzerland) and excluded property premium icon
An unhappy situation
09 Jun 2025
CJEU Malta ruling and tax residence in the EU premium icon
Substance over status
02 Jun 2025
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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