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Residence & domicile

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

The latest draft legislation on residence removes some of the remaining uncertainties, says MIKE TRUMAN
An architect left the UK in 2009/10 as a result of his wife’s employment abroad. He designs buildings in foreign countries and payment is made to him via a UK company of which he owns 50% of the shares
Weiser (TC2178)
L Yates (TC2220)
CAROLYN STEPPLER examines practical considerations when taking advantage of the new business investment relief for non-domiciled individuals
Aim to make rules simpler to use
CRC v FCE Bank plc, Court of Appeal
HARRIET BROWN looks at issues that arise when one spouse or civil partner is not UK-domiciled
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