Dr S Easow; Mrs M Samuel; Tammys Ltd (TC2882)
Article 17 of the OECD convention model discriminates against touring artists and sportspeople, claims the European musicians’ network FEVIS
M Macklin (TC2943)
Walking through the new P85 of statutory residence questions
Taxpayers risk being misled by RDR1, claims tax barrister
Is a Pakistani taxpayer entitled to personal allowances to set against rental income arising in the UK during a period of non-residence? The complication is that the taxpayer is working in Dubai
HMRC have refused a claim to the annual investment allowance by a limited liability partnership because the partners were an individual and another LLP
Continuing the examination of the statutory residence test
A demonstration of how the new residence rules will work in practice
What are the UK tax implications of a Hindu undivided family fund? Readers provide advice on this entity from both and Indian and UK taxation perspectives. The fund itself is exempt under Indian tax law, but this will not be the case in the UK
Three charts to explain aspects of the new statutory residence test
The proposals for introducing the automatic exchange of information between UK sovereign tax havens and HMRC
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