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Residence & domicile
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32
Middle-Eastern man
An employee has been working in the Middle East since February 2009 and intends to finish this contract in the summer of 2010
Gaines-Cooper refused judicial review
Taxpayer seeks leave to appeal to Supreme Court
IR20 guidance not exhaustive, insist HMRC
Gaines-Cooper: Court of Appeal, third and final day
Residence case hears taxman's 'dichotomy'
Gaines-Cooper: Court of Appeal, day two
HMRC ‘changed policy to catch non-residents’
Gaines-Cooper case: Court of Appeal, day one
Return journey
Grace has been sent back to the First-tier Tribunal for reconsideration. MIKE TRUMAN looks at the judgment
Grace is returned to First-tier Tribunal
Appeal judges rule there is room for doubt
Major residence cases set for appeal court
Final decision in Grace; Gaines-Cooper to be heard
Tolley’s Tax Planning for Non-Domiciliaries
Claim 10% discount on 17 Nov conference
Graceful presence
XIMENA MONTES MANZANO reports the recent hearing of Grace v CRC before the Court of Appeal
Going Dutch
ED DWAN and LUCY SAUVAGE consider the implications of HMRC’s success in the company residence case Laerstate BV
Iberian interest
A Spanish national is married to a UK taxpayer, but still receives bank interest from Spain. What is the effect of a change of domicile status and does a disclosure need to be made to HMRC?
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READERS'
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
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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
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
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
MOST POPULAR
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