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RESIDENCE


A and S Peck v HMRC premium
Card image Cathya Djanogly

Time spent in the UK and residence

14 November 2017
20 questions: The reforms to the taxation of non-UK domiciliaries
Card image Arabella Murphy
Card image 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.
 
5 October 2017
An evolving approach to corporate residence premium
Card image Gideon Sanitt
Card image Gregory Price
With HMRC currently active in challenging corporate residence, Gideon Sanitt and Gregory Price (Macfarlanes) review the latest legal position and offer some practical advice.
 
14 September 2017
Tax and the City briefing for September 2017 premium
Card image Zoe Andrews
Card image Jeanette Zaman
Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
 
14 September 2017
Development Securities: a new reality for company residency? premium
Card image 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.
 
31 August 2017
Reeves and CGT holdover relief: better off alone? premium
Card image Paul Davison
Card image 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.
 
29 June 2017
A Mackay v HMRC premium
Card image Cathya Djanogly

Establishing ordinary residence

13 June 2017
How to handle the residence nil rate band premium
Card image Claudia Whibley
Card image Jonathan Shankland
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.
 
24 May 2017
Draft Finance Bill 2017: the non-dom reforms premium
Card image Janet Pierce
Card image Thomas Barker
Janet Paterson and Thomas Barker (Charter Tax) explain the impact of the draft Finance Bill 2017 amendments to the non-dom regime.
 
19 January 2017
The further consultation on non-dom reforms
Card image Janet Pierce
Card image Thomas Barker

Thomas Barker and Janet Pierce (Charter Tax Consulting) explain the bad news and good news from the latest condoc on non-dom reforms.

30 August 2016
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