Residence & domicile

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REG DAY considers the range of information that is now available to HMRC to check disclosures under the offshore disclosure facility and to target those who do not come forward.

JOHN NUGENT considers tax residence in the Isle of Man for UK individuals and their business interests.

PENNY BATES presents an idiot's guide to the taxation of settlors and beneficiaries of offshore trusts.

KEVIN SLEVIN believes it is time for a fundamental rethink of the rules for non-domiciles and overseas income and gains

RICHARD CURTIS goes back in time to look at the domicile record

ROBERT MAAS suggests that practitioners think carefully before biting into HMRC's offshore disclosure facility.

MIKE TRUMAN examines the known facts in the case of Lord Laidlaw, and asks what the true residence position is.

RICHARD CURTIS 'sits in' on another visit to the Taxables by their chartered tax adviser.

It is important to be sure of your ground in relation to company residence, says JIM WILSON.

STEP's Technical Committee examines the new test for trustee residence and how this will affect trusts in offshore jursidictions such as in Jersey and elsewhere.

MIKE TRUMAN unearths a copy of the 2006/07 tax return pages dealing with non residence, and finds that there have been some interesting changes.

LEÓN FERNANDO DEL CANTO looks at how Spanish tax reforms will affect British owners of holiday homes in Spain.

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