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Residence & domicile

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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
Readers’ forum: Returns for UK trust of non-resident life tenant premium icon
Estate with international dimension
24 Jul 2023
Counting days: Shakira’s Spanish tax nomad case premium icon
Nomadic lifestyle
10 Jul 2023
Readers’ forum: Will new furnishings for marital home qualify for relief? premium icon
Domestic items relief
27 Jun 2023
Readers’ forum: Relief on sale of property of couple living separately premium icon
Principal private residence
12 Jun 2023
Does the UK promote tax avoidance? premium icon
A shady place for monied people
02 May 2023
A very modern family: domicile of origin and the children of same-sex parents premium icon
This is where I belong
27 Mar 2023
The impact of Raboni on inheritance tax planning premium icon
Time to reconsider
13 Mar 2023
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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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