HMRC commences use of software to determine residence Read More...
View articleHM Revenue & Customs cancels education campaign for non-UK domiciles Read More...
View articleHM Revenue & Customs is to make contact with non-domiciled individuals to ensure they are aware of the taxation of remittances made to the UK Read...
View articleDraft legislation for statutory residence is due to take effect from April 2013 Read More...
View articleHMRC has released a guidance document on proposed changes to remittance charges for UK non-domiciles Read More...
View articleDraft 2012 Finance Bill includes no reference to statutory residency test Read More...
View articleHM Revenue & Customs' guidance was used as businessman's defence, but relying on pamphlets is a risky game Read More...
View articleHigh profile Supreme Court ruling in Gaines-Cooper residency tax case underlines urgent need for clarification over complex HMRC guidance Read More...
View articleAppellants should have contacted Revenue, Supreme Court finds Read More...
View articleHMRC might decide to pursue other taxpayers over historic residency claims, lawyers say Read More...
View articleThe highest court upholds previous decisions that Gaines-Cooper is, for tax purposes, a UK resident Read More...
View articleMoney used to pay HMRC for Swiss bank accounts will be subject to tax itself, it has been confirmed Read More...
View articleWith the closing of the consultation period, John Whiting muses on the need for a statutory residence test Read More...
View articleInland Revenue Service says UK remittance charge can be set against US tax bill Read More...
View articleJames Kessler QC's wins request for HMRC skeleton arguments against Gaines-Cooper to be made publically available Read More...
View articleWith the Gaines-Cooper judgment near, Accountancy Age looks at how proposed residency rules would have impacted on his tax affairs Read More...
View articleResidency case heard in the Supreme Court and a decision is expected in the next few months Read More...
View articleAn estimated 6,300 non-doms will pay the remittance charge in 2012-13, down from an original estimate of 9,600 Read More...
View articleThe Treasury has said that figures given to Parliament on non-doms were wrong following an investigation by Accountancy Age Read More...
View articleNon-dom regime reform is a sugared pill for overseas nationals but who will pay the remittance charge? Read More...
View articleThere will be losers, and it may be a headache for some, but the statutory residency test achieves its goal of providing certainty out of the courtroo...
View articleThe increased remittance charge for long-term resident non-doms is unlikely to bring in significant revenue, advisers say Read More...
View articleDetails of the reforms to the investment rules for non-doms are a "positive step", advisors say Read More...
View articleOnly individuals who spend fewer than ten days in the UK for a tax year will definitely be counted as non-resident under a new test proposed by the go...
View articleWherever I lay my hat: Statutory residency test is long overdue, but can it work in every case? Read More...
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