Residence & domicile

Go to page of 33

K O Pflum (TC2051)

'SRT will be a hugely welcome improvement'

Schofield v CRC, Court of Appeal

A British citizen has been living in France for the past 20 years, but is now returning to the UK. He is selling the property which has been his only and main residence in France, and which is owned by a French company, but will the sale be subject to UK capital gains tax?

A limited company is based in, and operates in, the UK and employs about 40 people. It has won an order to carry out work in the Far East and advice is required on how this new business is structured

SHARON McKIE scrutinises the proposed statutory residence test

Matter of residence must be carefully considered

Definition of accommodation simplified

The owner of a flat in the UK let this out before going to work abroad 25 years ago. Income has been declared correctly each tax year. The client intends to return to the UK and reoccupy the flat for two or three years before selling it

Kimber (TC1803)

Simon Long (TC1843)

A client was born in Uganda, but his parents were born in India. His wife was born in India and they now both live in the UK

Show

Results

Go to page of 33