Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial Advertise View virtual issue View online issue

Residence & domicile

IRS issues 'pragmatic' ruling
Proposed test includes accommodation catch, claims tax partner

Reviewing the latest consultation paper on domicile reform

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
Our new Value Added offering, entrepreneurs' relief...
A UK resident, but Irish domiciled, taxpayer has income from the Republic of Ireland and other offshore sources
Extended coverage of the Gaines-Cooper hearing in the Supreme Court
KEITH M GORDON may be persuaded of the benefits of a statutory residence test
DAVID TREITEL looks at the change made by the IRS to the American amnesty and at the extra reporting requirements
The hard edges of the proposed statutory residence test have reassured MIKE TRUMAN
Statutory residence test
Ogden (TC1077)
Show
12
Results
back to top icon