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Residence & domicile

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Readers’ forum: Tax effect of leaving the UK on life assurance policy premium icon

Offshore life policy

14 Apr 2025
Readers’ forum: Will executors be able to claim residence nil rate band on death? premium icon

Non-resident settlor

14 Apr 2025
Malta: a former British colony offering stability for non-doms premium icon
Malta – another choice for non-doms
24 Mar 2025
Annual tax on enveloped dwellings – compliance activity premium icon
Have you been nudged?
17 Mar 2025
Central management and control of offshore companies, and UK tax premium icon
Is there a smoking gun?
03 Mar 2025
Readers’ forum: Tax implications of remitting monies to the UK premium icon
South African pension
17 Feb 2025
Readers’ forum: Notifying HMRC of gift with reservation premium icon
Irish resident
27 Jan 2025
Readers’ forum: How is residence charged for capital gains tax? premium icon
Principal private residence relief
27 Jan 2025
Readers’ forum: Declaring formerly joint home to HMRC premium icon
Splitting up, splitting assets
06 Jan 2025
Non-dom reforms: is it all doom and gloom? premium icon
Doom and gloom?
09 Dec 2024
Navigating the basics of the statutory residence test premium icon
Leaving the UK for work?
14 Oct 2024
Readers’ forum: Where is my adopted client domiciled? premium icon
Shock discovery
02 Sep 2024
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Readers’ forum: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026
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Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded
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Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan
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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings
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