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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.
MIKE TRUMAN gives some background to his 30 November 2006 article
MIKE TRUMAN asks whether we can now give clients any meaningful advice on residence after the case of Gaines-Cooper
REBECCA MURRAY suggests that a legislative change is required to the rules relating to offshore 'link companies' in group relief claims
JOHN T NEWTH FCA, FTII, FIIT, ATT outlines some of the tax consequences when a UK resident emigrates abroad.
ICAEW Tax Faculty's Younger Members' Tax Club; Lexis Nexis Tolley 'Tax planning for Non-UK domiciliaries'
The remittance regime can produce some very odd results, says ROBERT MAAS as he tunnels down into an Alice in Wonderland world of shrinking tax liabilities.
NIGEL DORAN considers recent changes in the taxation of phantom share plans.
KEITH M GORDON considers some of the issues relevant to individuals coming to the UK from other EU states.
ROB KERNOHAN considers how the tidying up in ITTOIA 2005 may impact on clients using the remittance basis
MALCOLM GUNN FTII, TEP of Squire, Sanders & Dempsey looks at the forthcoming changes to the tax provisions relating to trusts.
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