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Residence & domicile
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32
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
Relying on IR20
Extended coverage of the Gaines-Cooper hearing in the Supreme Court
A good StaRT
KEITH M GORDON may be persuaded of the benefits of a statutory residence test
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures