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VICTOR CLARENDON warns that tax jurisdictions are looking for substance and not just the figment of a tax planner’s imagination
Proceedings expected early next year
A UK taxpayer has become non-UK resident and intends to transfer stocks out of an ISA. The tax implications of such a transfer are considered
Re the Trevor Smallwood Trust; Smallwood and another v CRC, Court of Appeal
D Farquhar (TC532)
What does the future hold for non-domiciliary tax, asks LISA SPEARMAN
How has the revamped regime for non-domiciliaries settled in? RICHARD HOLME and PAULA BASLEIGH find out
Hankinson (TC319)
Karim (TC306)
MATT GREENE considers the implications for residence in the Turberville case
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