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Residence & domicile

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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
Guide to France’s inpatriates regime premium icon
Bienvenue: France’s inpatriates regime
17 Jun 2024
Non-doms no more? premium icon
Non-doms no more?
03 Jun 2024
Readers’ forum: Tax treatment of UK- resident’s growth shares premium icon
Growth shares
29 Apr 2024
Readers’ forum: How does domicile apply for different taxes? premium icon
Client’s domicile dilemma
18 Mar 2024
Understanding tax residence and domicile in Spain premium icon
Mi casa es tu casa
29 Jan 2024
Readers’ forum: Issues replacing trustees premium icon
Bringing trusts onshore
13 Nov 2023
London Tax Network Tax Conference 2023 premium icon
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...
06 Nov 2023
Readers’ forum: What year do dividends fall into? premium icon
Share dividends
04 Sep 2023
Exceptional circumstances and A Taxpayer premium icon
When morality and law collide
21 Aug 2023
Readers’ forum: IHT returns for Indian-domiciled late client premium icon
Domicile dilemma
21 Aug 2023
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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