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Residence & domicile
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From the sublime to the ridiculous
RICHARD CURTIS reviews the 21st and 22nd sittings of the Public Bill Committee's deliberations on Finance Bill 2008
Alien entanglements
Even for non-domiciliaries with quite straightforward financial affairs, the new remittance rules are monstrously complicated and opaque, warns SIMON MCKIE
Home is a range
The potentially confusing issue of residence in the UK is explored by JOHN CULLINANE
Statutory residence test 'a possibility'
Kennedy agrees to consider idea in Finance Bill debate
AIC defends offshore tax havens
Support for 'legitimate role going offshore can play'
London hurt by tax changes: survey
Capital's execs blast non-dom rules
UK 'still best place for non-doms'
Jobs, property prices and London are all factors
Lords criticise new residence laws
Sub-committee says nation's competitiveness could suffer
Alien concept
MALCOLM GUNN FTII, TEP offers help for clients pleading, 'no tax please, we're not British!'
Offshore matters
PHILLIP DEARDEN casts his eye over the proposed new rules affecting offshore trusts
CIOT backs residence test amendment
Lib Dems applauded for move to alter Finance Bill
Another fine mess
Recent changes to the tax system do not give RICHARD MANNION much confidence in the way that tax legislation is made
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NEWS
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Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures
Payments for self-assessment taxpayers to be overhauled
VAT and PAYE payments to be made by direct debit
HMRC to extend powers to recover low value debt
Out & about: 2 July 2026
DEADLINE DATES
Deadline dates for August 2026
CASES
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Conforming interpretation of EU law was correct
No reasonable excuse for submitting five returns late
Client relationships do not constitute goodwill
Reasonable to take advice from tax promoter
Marketed floorplan preferred over taxpayer’s
MOST POPULAR
This week's opinion: 2 July 2026
Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures
Payments for self-assessment taxpayers to be overhauled
VAT and PAYE payments to be made by direct debit
HMRC to extend powers to recover low value debt