Residence & domicile

Go to page of 33

CAMILLA WALLACE reviews the practical ramifications with regards to the UK’s residency rules of IR20’s replacement by HMRC6

HMRC failed to apply IR20 tests, appeal court told

A run-down of Taxation news, comment and analysis of recent developments in residence and non-domiciled status legislation

What are the implications of the remittance basis of assessment for non-domiciles who have less than £2,000 of income from abroad? Does a formal claim need to be made? Are there de minimis limits and what happens to income that arose in previous years?

A French national married a British man in 1966 and worked for an international organisation in the UK. They subsequently separated and she now has a foreign pension paid to her in France where she intends to retire. Is this taxable in the UK?

Smallwood and another v CRC, Chancery Division, 8 April 2009

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

Show

Results

Go to page of 33