A non-UK domiciled but resident client has used the remittance basis since 2008/09 and made an election under TCGA 1992, s 16ZA. Remittances have been made to the UK from a mixed offshore fund
New online tool should be approached with caution, says tax barrister
A non-domiciled UK resident was claiming the remittance basis and paying the annual charge, but died in December 2012. His widow has received a UK pension scheme lump sum
The wording of the US/UK estate tax treaty has some confusing terminology
Untangling remittance basis concepts relating to the income and capital gains of non-domiciled clients
An examination of the statutory residence test in the Finance Bill
Work still has to be done on the the statutory residence test to provide certainty
Tax system is hostile to rich individuals, claims law firm
A look at the Finance Bill 2013 rules affecting temporary non-residents
IBC conference, Grange City Hotel, London
IBC conference, Grange City Hotel, London
Picking a way through the case of Daniel v HMRC
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