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
A UK-domiciled and resident taxpayer has invested in bitcoins, the new online currency. A substantial gain was made on the sale of the bitcoin holdings, but how should this be treated for tax purposes?
The inheritance tax revamp for non-domiciled spouses explained
A client works for the UK civil service and will be going abroad to serve as a diplomat in China. Diplomats are usually exempt from local taxes on a reciprocal basis, but does this extend to family members as well?
A US green card holder returned to live in the UK some years ago and received occupational and state pensions from the US. She also receives a UK pension which seems to be subject to US tax
UK-domiciled and resident taxpayers bought and subsequently sold a holiday home in Florida
The sole shareholder and director of a UK incorporated company lives in France and organises student trips to the UK. About 10 weeks’ worth of work is carried out in the UK each year from a rented office in this country
A UK domiciled taxpayer works overseas on a basis of one month on/one month off. Payment was made under a tax equalisation scheme, but latterly an offshore service company has been used
K Percival (TC2654)
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