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Residence & domicile

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Non-residence recap premium icon
RICHARD CURTIS looks at the rules relating to the taxation of UK income
04 Oct 2011
Then the wheels fell off... premium icon
PETER VAINES on IR20 and the Gaines-Cooper case, in which he advised the taxpayer
13 Sep 2011
Middle East unrest sparks residence advice
Clarification for taxpayers affected by 'exceptional circumstances'
13 Sep 2011
Whose benefit? premium icon
Kljun (TC1226)
30 Aug 2011
US citizens can offset remittance charge
IRS issues 'pragmatic' ruling
18 Aug 2011
Ordinary residence 'threat' in new rules
Proposed test includes accommodation catch, claims tax partner
05 Aug 2011
Carrot and stick premium icon

Reviewing the latest consultation paper on domicile reform

02 Aug 2011
Paella and property premium icon
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
02 Aug 2011
Taxation podcast, issue 4312
Our new Value Added offering, entrepreneurs' relief...
13 Jul 2011
Irish interests premium icon
A UK resident, but Irish domiciled, taxpayer has income from the Republic of Ireland and other offshore sources
12 Jul 2011
Relying on IR20
Extended coverage of the Gaines-Cooper hearing in the Supreme Court
12 Jul 2011
A good StaRT premium icon
KEITH M GORDON may be persuaded of the benefits of a statutory residence test
05 Jul 2011
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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