Tax of non-UK residents who carry out work here but live in Bermuda
Does a short period in the UK mean split-year treatment cannot be claimed?
Tax professionals’ views of the industry’s hottest topics
An alternative remittance basis proposal
Inheritance of a Manx company
Impending changes to capital gains relief for only or main residence
Today’s autumn statement was a mixed bag for non-domestic taxpayers in the UK, experts have suggested, with the Chartered Institute of Taxation (CIOT) praising the announcement that there will be no changes to rules governing a non-residents’ entitlement to the UK personal allowance.
The government had proposed that a restriction should be introduced using an ‘economic connections test’ – but it will now not come into effect before April 2017, following a detailed consultation.
Effect of owning a half-share in a property on residence status
The Right Honourable Clifton Hugh Lancelot de Verdon Baron Wrottesley (TC4084)
Is it necessary to revisit residence status for a client who left the UK in 2012/13?
D Healey (TC4004)
FII Group Litigation v CIR and another, Court of Appeal
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