NON-RESIDENT

Paul Davison (Freshfields Bruckhaus Deringer) examines the Upper Tribunal decision that may have implications well beyond the particular statutory context.

Sandy Bhogal

Sandy Bhogal (Gibson Dunn & Crutcher) provides an overview of the things for MNCs to get excited about, monitor or otherwise resign themselves to.

Charles Yorke

The Court of Appeal has been given the opportunity to shed some light on when a payment has a UK source. Charles Yorke (Allen & Overy) reviews the judgment.

Robin Hutton

Philip Spencer

The government is exploring taxing certain non-resident companies under corporation tax. Philip Spencer and Robin Hutton (BDO) consider the possible implications.

Zoe Andrews

Jeanette Zaman

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

Andrew Goldstone

Jeffrey Lee

Andrew Goldstone and Jeffrey Lee (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in McQuillan, X-Wind Power, Mabbutt and Shah.

Andre Anthony

Andre Anthony (CMS Cameron McKenna) explains the tax issues arising on the importation of a private jet into the EU by a non-EU resident.

Jackie Wheaton

Question My client is a life tenant of a trust. The trustees hold 100% of the shares of a BVI company which has recently sold a major part of its business and now wishes to repurchase its own shares. The question has arisen as to whether the funds...

Arabella Murphy

Claire Weeks

Arabella Murphy and Claire Roberts (Maurice Turnor Gardner) answer questions on the recent government consultation, looking at what is proposed, including the reform to non-UK resident trusts.

Peter Vaines

The new CGT charge on non-residents is now in effect, but practical issues remain surrounding its valuation and collection, writes Peter Vaines (Squire Patton Boggs).

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