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Residence & domicile
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32
Eight days a week
MIKE TRUMAN gets to grips with the consultation document on residence, which proposes that a week spent in the UK will count as eight days
Non-dom rules could 'kill golden goose'
'Important core of people' wil be hardest hit by changes, warns finance veteran
Santa's busy time
At Christmas most of us dream of getting away. The editor is dreaming of his own Great Escape... from CHRIS WILLIAMS's annual article
Certainty required!
There is a case for a statutory test of residence, asserts OWEN CLUTTON, in an article written before the latest consultation document was issued
Domicile consultation finally appears
But no relevant legislation - which is promised 'soon'.
CIOT wants non-dom plans deferred
Body calls for CGT changes for trusts and companies set up by the non-domiciled to be halted until they can be properly assessed
CIOT calls for residence test
'Current law determining domicile status is a mess'
Switch slip-up
The case of Lee Barrett shows how much easier this job would be if it weren't for the clients, says MIKE TRUMAN
Treasury gives self-assessment update
Around 143,000 individuals completing self-assessment returns have a residence or domicile status that would allow them to pay tax on the remittance basis, according to the Treasury
Simply unfair
MIKE TRUMAN is not impressed by the unanimity between Conservative and Labour on the taxation of non-domiciles
Domicile and residence
PHILLIP DEARDEN reviews the potential impact of the Pre-Budget Report announcements
The dog house
Conversations with the Taxation tax hound
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Readers’ forum: VAT reduction for children’s meals – and service charges?
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New queries: 2 July 2026
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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