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Residence & domicile

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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
Main residence relief and divorce premium icon
Who gets the house?
06 Mar 2023
Readers’ forum: Housebuilder premium icon

DIY or company route for a new house?

16 Oct 2018
Disputed domicile premium icon

The Right Honourable Clifton Hugh Lancelot de Verdon Baron Wrottesley v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 November 2015

19 Jan 2016
Readers’ forum: Arising remittance premium icon

Remittance basis rules for a non-domiciled taxpayer with a mixed account.

19 Jan 2016
Readers' forum: Sailing into the sunset premium icon

Must UK taxpayers be resident somewhere else to be not resident in the UK?

24 Nov 2015
Flip flop works premium icon

C and J Bowring v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 October 2015

27 Oct 2015
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Movers & shakers: 29 January 2026 Practice tip: Knowing who your best clients are Professional bodies issue AI guidance Lawyers’ client accounts targeted by government Taxpayers invest less than 4% of salary in pension scheme
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Decision not to suspend penalties was justified Validity of invoices to support input tax claims Licence to use client list was intangible fixed asset Artificial intelligence must be used with caution Martland is the correct approach to late appeals
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