Residence & domicile

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Gaines-Cooper case: Court of Appeal, day one

Grace has been sent back to the First-tier Tribunal for reconsideration. MIKE TRUMAN looks at the judgment

Appeal judges rule there is room for doubt

Final decision in Grace; Gaines-Cooper to be heard

Claim 10% discount on 17 Nov conference

XIMENA MONTES MANZANO reports the recent hearing of Grace v CRC before the Court of Appeal

ED DWAN and LUCY SAUVAGE consider the implications of HMRC’s success in the company residence case Laerstate BV

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?

Laerstate BV (TC 162)

2008/09 is the first time that the new remittance basis rules will be seen on a self assessment tax return. SAM HART goes back to first principles to clarify the rules

What are the remittance basis rules for a non-domiciled taxpayer who has not previously remitted overseas income to the UK?

Updated guidance

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