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Residence & domicile
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33
Review of the impact of last year’s October Budget
Rethinking wealth planning
Readers’ forum: Channel Islands loan conundrum
IHT ten-year charges
The new tax regime for foreign income and gains
Giving a FIG
Readers’ forum:Resident or non-resident?
Distributable profits
Tax implications for non-residents
Gone but not forgotten
Readers’ forum: Taxation of a non-resident trust
Inheritance tax relief
Redefining residency: Israel’s proposals and lessons from the UK
Redefining residency
Readers’ forum: Does the new temporary repatriation facility apply?
Overseas portfolio
Accuro Trust (Switzerland) and excluded property
An unhappy situation
CJEU Malta ruling and tax residence in the EU
Substance over status
HMRC’s let property campaign - new data
Fresh new data
Finance Act 2025 amendments and the temporary repatriation facility
Temporary easement
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READERS'
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Readers’ forum: Do we have confirmation?
Readers’ forum: Is UK VAT registration correct?
Readers’ forum: My place or yours?
Readers’ forum: Where is the trade carried on?
New queries: 12 November 2026
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NEWS
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Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings
Major changes to financial reporting go unheeded
DEADLINE DATES
Deadline dates for November 2026
CASES
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Nudge letter does not constitute an enquiry
Extent of dog handlers’ expenses
Release from full amount of loan
Primary purpose of quay wall – premises or plant?
Settlement did not absolve taxpayer from tax on loan
MOST POPULAR
This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings