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Reviewing the Upper Tribunal decision in Tuczka
PHILIP FISHER raises the alarm for individuals who are seconded overseas but also need to work
in the UK
Dr A H Tuczka v CRC, Upper Tribunal (Tax and Chancery Chamber)
A non-dom has set up an offshore trust of which one of the beneficiaries is resident in the UK. Questions include the gift of income from one beneficiary to another and the implications of dividends from a subsidiary company
The Taxation team responds to George Osborne's announcements
Gudiance for Egypt, Tunisia, Bahrain and Libya evacuees
Hansard, 13 January 2011, vol 521, no 98, col 556W
Lyle Grace (TC913)
A US citizen who has lived in the UK for two years is the beneficiary of a US grantor trust and a US non-grantor trust
Legal experts blame annual remittance-basis charge
Removal of warnings of no legal force
Advice is required on whether the £2,000 threshold for the remittance basis for non-domiciles can apply without a formal election
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