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Residence & domicile

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Finance Act 2025 amendments and the temporary repatriation facility premium icon
Temporary easement
14 Apr 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy premium icon

Offshore life policy

14 Apr 2025
Readers’ forum: Will executors be able to claim residence nil rate band on death? premium icon

Non-resident settlor

14 Apr 2025
Malta: a former British colony offering stability for non-doms premium icon
Malta – another choice for non-doms
24 Mar 2025
Annual tax on enveloped dwellings – compliance activity premium icon
Have you been nudged?
17 Mar 2025
Central management and control of offshore companies, and UK tax premium icon
Is there a smoking gun?
03 Mar 2025
Readers’ forum: Tax implications of remitting monies to the UK premium icon
South African pension
17 Feb 2025
Readers’ forum: Notifying HMRC of gift with reservation premium icon
Irish resident
27 Jan 2025
Readers’ forum: How is residence charged for capital gains tax? premium icon
Principal private residence relief
27 Jan 2025
Readers’ forum: Declaring formerly joint home to HMRC premium icon
Splitting up, splitting assets
06 Jan 2025
Non-dom reforms: is it all doom and gloom? premium icon
Doom and gloom?
09 Dec 2024
Navigating the basics of the statutory residence test premium icon
Leaving the UK for work?
14 Oct 2024
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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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