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Residence & domicile
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32
Fall at final fence
R (on the application of Davies and another) v CRC; R (on the application of Gaines-Cooper) v CRC, Supreme Court
Gaines-Cooper loses Supreme Court appeal
Law experts warn tax exiles of pursuit by HMRC
Non-residence recap
RICHARD CURTIS looks at the rules relating to the taxation of UK income
Then the wheels fell off...
PETER VAINES on IR20 and the Gaines-Cooper case, in which he advised the taxpayer
Middle East unrest sparks residence advice
Clarification for taxpayers affected by 'exceptional circumstances'
Whose benefit?
Kljun (TC1226)
US citizens can offset remittance charge
IRS issues 'pragmatic' ruling
Ordinary residence 'threat' in new rules
Proposed test includes accommodation catch, claims tax partner
Carrot and stick
Reviewing the latest consultation paper on domicile reform
Paella and property
A UK citizen is living in Spain with her partner where they run a bed and breakfast business. Advice is required regarding UK capital gains tax on the sale of a property that she still owns in the UK
Taxation podcast, issue 4312
Our new Value Added offering, entrepreneurs' relief...
Irish interests
A UK resident, but Irish domiciled, taxpayer has income from the Republic of Ireland and other offshore sources
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Readers’ forum: VAT reduction for children’s meals – and service charges?
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Readers’ forum: Is all lost?
Readers’ forum: FIG reporting
New queries: 2 July 2026
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NEWS
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Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures
Payments for SA taxpayers to be overhauled
VAT and PAYE payments to be made by direct debit
HMRC to extend powers to recover low value debt
Out & about: 2 July 2026
DEADLINE DATES
Deadline dates for August 2026
CASES
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Conforming interpretation of EU law was correct
No reasonable excuse for submitting five returns late
Client relationships do not constitute goodwill
Reasonable to take advice from tax promoter
Marketed floorplan preferred over taxpayer’s
MOST POPULAR
This week's opinion: 2 July 2026
Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures
Payments for SA taxpayers to be overhauled
VAT and PAYE payments to be made by direct debit
HMRC to extend powers to recover low value debt