RESIDENCE

Experts at Macfarlanes examine the latest pronouncements from HMRC and the OECD on the impact of Covid-19 on company tax residence.

Experts at Osborne Clarke consider the tax implications.

Michael Anderson and Styliani Ntoukaki (Joseph Hage Aaronson) explain how the Greek government is seeking to attract wealthy foreigners by introducing a new non-dom regime.

Ashley Greenbank and Penny Van den Brande (Macfarlanes) consider the UK tax consequences for businesses considering moving assets or functions out of the UK, whether by a change of residence of a UK company, the insertion of a new, non-UK, holding company or the relocation of specific assets and functions

Julian Feiner (Clifford Chance) discusses the taxpayers' resounding victory at the Upper Tribunal in the company residency case of Development Securities plc and others v HMRC. 

What are the ORIP rules? What are they seeking to achieve? It is perhaps surprising that so little has been said about the offshore receipts in respect of intangible property (ORIP) rules. After all, these are internationally unique, transformed...

Discovery assessment and principal residence relief

Time spent in the UK and residence