Residence
Dr P Broome v HMRC
Whether doctor resident in UK19 Jan 2012
2011 international review
A country-by-country guide to some of the key tax developments in 201115 Dec 2011
Roundtable discussion: tax competitiveness and CFC reform
Five leading tax professionals, including HMRC's Judith Knott, took part in a roundtable discussion on UK tax competitiveness. Much of the discussion, chaired by John Overs, concerned CFC reform and the potential ‘gateway’ test to filter cases out of the regime.11 Nov 2011
Gaines-Cooper: the decision
In light of the judgment, Patricia Mock and Bill Dodwell look at what it means for HMRC powers regarding extra-statutory concessions and contending residency, and legitimate expectation27 Oct 2011
Gaines-Cooper decision highlights need for certainty on residence, say experts
British tax exiles face substantial demands after Robert Gaines-Cooper, the British-born millionaire based in the Seychelles, failed in his latest…21 Oct 2011
Residence and domicile: tax bodies call for clarity
Tax experts who have been calling for a statutory definition of ‘residence’ for many years have welcomed proposed reforms but…27 Sep 2011
The proposals on non-domiciled individuals
Carolyn Steppler reviews the proposed changes to the remittance rules30 Jun 2011
The proposed statutory residence test
Heather Gething and Rupert Shiers examine the proposed three-part test30 Jun 2011
The domicile and residence proposals
Amanda Sullivan provides your at-a-glance guide30 Jun 2011
Tax residence: more certainty and ‘a recipe for disaster’
New rules defining tax residence will bring greater certainty in many cases, according to tax professionals, but a new concept…17 Jun 2011
Double taxation and information exchange: treaties now into force
A double taxation convention between the UK and Germany, signed in March 2010, entered into force on 30 December 2010…18 Jan 2011
Ordinary residence: Revised guidance includes ‘important changes'
The revised version of HMRC’s guide to Residence, Domicile and the Remittance Basis, is now available. Part 5 of ‘HMRC6’ was…11 Jan 2011
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