RESIDENCE

Sarah Squires

Sarah Squires (Old Square Tax Chambers) looks ahead to what the draft legislation needs to cover.

Cathya Djanogly

Time spent in the UK and residence

Arabella Murphy

Claire Weeks

Arabella Murphy and Claire Weeks (Maurice Turnor Gardner) provide your expert guide to the rules in the current Finance Bill and the Bill to come.

Gregory Price

Gideon Sanitt

With HMRC currently active in challenging corporate residence, Gideon Sanitt and Gregory Price (Macfarlanes) review the latest legal position and offer some practical advice.

Jeanette Zaman

Zoe Andrews

Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.

Julian Feiner

Julian Feiner (Dentons) examines the First-tier Tribunal’s recent decision that three Jersey companies incorporated as part of a tax planning arrangement were resident in the UK.

Paul Davison

Calum Young

Paul Davison and Calum Young (Freshfields Bruckhaus Deringer) examine a recent tribunal decision which placed pivotal importance on the residency of the taxpayer’s spouse.

Cathya Djanogly

Establishing ordinary residence

Jonathan Shankland

Claudia Whibley

Jonathan Shankland and Claudia Whibley (RadcliffesLeBrasseur) use practical examples to illustrate the workings of the new residence nil rate band which came into force last month.