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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
E Haseldine (TC2157)
A UK client is moving abroad to take up employment overseas. He has substantial amounts of inherited cash on deposit in the UK
A wealthy non-domiciled individual came to live in the UK in January 2006 and has paid UK income tax on offshore income using the remittance basis
Rubio (TC2047)
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