Residence & domicile

The question of property income creating a class 2 National Insurance liability causes some head-scratching.

Consultation on proposals to restrict claims to non-domicile status.

Can property income be sheltered in a company without a change of ownership?

Anson v CRC, Supreme Court

Can a UK company employee sacrifice salary for a retirement pot while abroad?

A UK citizen is moving to the US. Does the type of visa affect the client’s UK tax liabilities?

Conditions for claiming personal tax reliefs

The environment for non-domiciles

Implications of working in Sweden for less than a year

Partnerships’ role in private client tax planning

Paying a dividend and crystallising capital gains while non-UK resident