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Residence & domicile

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HMRC’s let property campaign - new data premium icon
Fresh new data
19 May 2025
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
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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