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Residence & domicile
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32
Two years on
How has the revamped regime for non-domiciliaries settled in? RICHARD HOLME and PAULA BASLEIGH find out
Negligent behaviour
Hankinson (TC319)
Substantial presence
Karim (TC306)
Ray of light
MATT GREENE considers the implications for residence in the Turberville case
Air chaos is exceptional circumstance
Days can be disregarded by non-residents
4,600 pay £30K remittance basis charge
Minister announces non-dom figures for 2008/09
Mixed result
PG Turberville (TC381)
Leaving on a jet plane
CHRISTOPHER STONE explains the implications of Gaines-Cooper v HMRC for non-residence
Croatian conundrum
A Croatian domiciled but UK resident taxpayer owns a property in Croatia that is let. Her mother has a power of attorney, receives the rental income, declares this personally and pays Croatian tax on this income
SP 1/09 to take effect until April 2011
Statement extended by 12 months
Requirements not satisfied
R (on the application of Davies and another) v CRC; R (on the application of Gaines-Cooper) v CRC, Court of Appeal
The final blow?
PETER VAINES discusses whether we have reached the end of the road for ordinary residence
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
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DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
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Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures