Residence & domicile

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Shock discovery

Bienvenue: France’s inpatriates regime

Non-doms no more?

Growth shares

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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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026

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NEWS

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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW

DEADLINE DATES

Deadline dates for April 2026

CASES

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Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling

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Residence & domicile

Deadline dates for April 2026