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A UK-resident but non-domiciled individual receives a pension from abroad and seeks advice on the UK income tax implications
Dr P Broome (TC1597)
Twelve-month delay 'might prove helpful'
ROB DURRANT-WALKER serves a livener for those dealing with short-term residents
Care should be taken when relying on HMRC’s published guidance, warns JONATHAN LEVY
CRC v FCE Bank plc, Upper Tribunal (Tax and Chancery Chamber)
R (on the application of Davies and another) v CRC; R (on the application of Gaines-Cooper) v CRC, Supreme Court
Law experts warn tax exiles of pursuit by HMRC
RICHARD CURTIS looks at the rules relating to the taxation of UK income
PETER VAINES on IR20 and the Gaines-Cooper case, in which he advised the taxpayer
Clarification for taxpayers affected by 'exceptional circumstances'
Kljun (TC1226)
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