By Malcolm Finney; £135; paperback; second edition; Sweet & Maxwell
The process for applying for a certificate of residence for a registered pension scheme has retooled with effect from 4 August.
Form APSS146E must be used by the owner of the scheme assets, or an authorised third party, to request a certificate.
There is no need to send another APSS146E if HMRC already hold a completed form that details who owns the assets.
If an APSS 146 has not been completed because the scheme owner has not previously reclaimed UK tax, he or she can apply for a certificate of residence providing in writing:
A Perrin (TC3363)
What transpired in the third and fourth Finance Bill sittings
P Daniel (TC3312)
A UK resident, but non-UK domiciled, taxpayer has used the remittance basis since 2008/09. On reflection, it appears the arising basis would have been more beneficial
R Fryett (TC3360)
The statutory residence test details three instances where an individual will be treated as automatically non-resident. But what is the UK tax liability in respect of earnings received for duties carried out in the UK during the allowed limits for periods spent here?
Tax considerations for US citizens working or residing in the UK
Advisers can be reassured by the Court of Appeal’s judgment in Mehjoo
An Australian citizen is UK resident, but domiciled in Australia. She has inherited a “long-term income stream annuity”, which started in 2002 and will last for 15 years
A UK-domiciled taxpayer worked in Australia for many years, but has returned to the UK. He has an Australian pension fund, which is not subject to tax in Australia but is in the UK
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