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Residence & domicile
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33
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
No escape from the IRS
DAVID TREITEL looks at the change made by the IRS to the American amnesty and at the extra reporting requirements
Glorious black and white
The hard edges of the proposed statutory residence test have reassured MIKE TRUMAN
Taxation podcast, issue 4309
Statutory residence test
Too long in the UK
Ogden (TC1077)
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test