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Residence & domicile

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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
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
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords
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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed
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