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Residence & domicile
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32
Unfair treatment?
D Farquhar (TC532)
Not such a safe haven?
What does the future hold for non-domiciliary tax, asks LISA SPEARMAN
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
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NEWS
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Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures
Payments for self-assessment taxpayers to be overhauled
VAT and PAYE payments to be made by direct debit
HMRC to extend powers to recover low value debt
Out & about: 2 July 2026
DEADLINE DATES
Deadline dates for August 2026
CASES
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Conforming interpretation of EU law was correct
No reasonable excuse for submitting five returns late
Client relationships do not constitute goodwill
Reasonable to take advice from tax promoter
Marketed floorplan preferred over taxpayer’s
MOST POPULAR
This week's opinion: 2 July 2026
Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures
Payments for self-assessment taxpayers to be overhauled
VAT and PAYE payments to be made by direct debit
HMRC to extend powers to recover low value debt