Wendy Walton and Matthew Braithwaite report on subjects including draft guidance on the statutory residence test
The cases of Ramsay and Zetland can help provide a n answer, says Peter Vaines
Tax planning for non-domiciliary: whether accountant negligent
CGT avoidance scheme: acquisition cost of shares
Inheritance tax: BDP, whether a business of ‘making or holding investments’
The government is to amend the tax regulations on authorised investment funds and offshore funds to remove the duty to withhold tax from ‘rebates’ of the annual management charge made to most non-resident investors.
Simon McKie on the Supreme Court's decision about what remains an important remedy
Reduction in rate of Class 2 NICs: whether retrospective
Inheritance tax: agricultural property relief
The European Insurance and Occupational Pensions Authority (EIOPA) has published a Discussion Paper on a possible EU single market for personal pension products.