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Genovese (SpC 741)
JAMES KESSLER considers the topic of residence in the light of the new publication, HMRC6
ROB GELL and PHIL DAVIS consider the cost of HMRC’s win in the Genovese case
Replaced by HMRC6
Summary of changes to domicile and residence rules
Assurances on how HMRC will use their powers do not prevent individual Inspectors from taking a different view, as MIKE TRUMAN recently witnessed
KPMG warns of potential £90m loss
A non-UK domiciled individual returns to live in the UK after working abroad for several years. Can the overseas earnings be remitted to the UK without incurring a charge to tax?
Online FAQs need updating
IBC conference, 26 November 2008. Report by SIMON McKIE
HMRC Q&A confirms Statement of Practice 5/84
HMRC draft guidance in relation to overseas trust companies
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