RESIDENCE

Jo Bateson

Jo Bateson (Mercer & Hole) provides a practical guide to the new regime.

Bezhan Salehy

Damien Crossley

Damien Crossley and Bezhan Salehy (Macfarlanes) examine the Government’s latest policy paper.

Peter Vaines

Alarm has arisen over suggestions that a change introduced in the Finance Act will bring into charge to tax remittances of income or gains when money has been remitted by a person who is not resident, but for some reason is taken out of the UK and...

Kyle Rainsford

Kyle Rainsford (Addleshaw Goddard) explores some difficulties resulting from the tribunal’s purposive interpretation in a recent case.

Alyssa Haggarty

Claire Weeks

Alyssa Haggarty and Claire Weeks (Maurice Turnor Gardner) consider the status of the so-called ‘revenue rule’ and the options available to HMRC to seek assistance in the collection of tax abroad.

Freddie Schwier

Dominic Foulkes

Under current law, moving an existing group to the UK can be cumbersome. Dominic Foulkes and Freddie Schwier (Davis Polk) explain how the proposed legislative regime could help.

Oliver Marre

The Upper Tribunal’s decision in McCabe shows how difficult it can be to challenge findings of fact when confronted with multi-factorial tests, writes Oliver Marre (5 Stone Buildings).

Helen McGhee

Lynnette Bober

Helen McGhee and Lynnette Bober (Joseph Hage Aaronson) examine what we know now following this week’s policy paper.

Kyle Rainsford

In GE Financial Investments, the Upper Tribunal favoured the functional interpretation while the Court of Appeal favoured the territorial, writes Kyle Rainsford (Addleshaw Goddard).

Claire Weeks

Aoife McCauley

The SRT may be better than the old common law, but there are a number of inconsistencies and ambiguities in the legislation that can make it difficult to apply, write Claire Weeks and Aoife McCauley (Maurice Turnor Gardner).

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