Residence & domicile

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Shock discovery

Bienvenue: France’s inpatriates regime

Non-doms no more?

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Client’s domicile dilemma

Mi casa es tu casa

Bringing trusts onshore

Key points Prepare a domicile status report when dealing with excluded property trusts and the settlor is still alive. Many people will be brought back into self assessment because...

Share dividends

When morality and law collide

Domicile dilemma

Estate with international dimension

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Movers & shakers: 29 January 2026 Practice tip: Knowing who your best clients are Professional bodies issue AI guidance Lawyers’ client accounts targeted by government Taxpayers invest less than 4% of salary in pension scheme

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Decision not to suspend penalties was justified Validity of invoices to support input tax claims Licence to use client list was intangible fixed asset Artificial intelligence must be used with caution Martland is the correct approach to late appeals

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Residence & domicile

Deadline dates for February 2026