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Residence & domicile

Mark Higgins Rallying (a firm) (TC1200)
Condoc proposes 45 days as clearest timescale so far
Residence and domicile proposals are expected to be specific
Draft anti-avoidance legislation

It’s time to end the archaic practice of taxing people on the basis of where they were born, says VICTOR CLARENDON

KEVIN SLEVIN explains why advisers should be aware of a tax planning opportunity for non-domiciled parliamentarians

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
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