Andrew Goldstone and Katherine Forster (Mishcon de Reya) explain how the new rules work in practice
A recent CJEU decision on French social contributions on non-residents triggers a run for refunds.
Andrew Goldstone (Mishcon de Reya) considers the CGT proposals for non-residents owning UK residential property
Andrew Goldstone (Mishcon de Reya) examines the government’s long awaited final proposals for CGT on non-UK residents owning UK residential property.
Kevin Ashman and Tom Eyre-Brook (Hogan Lovells) set out the tax considerations for non-UK resident individuals seeking to invest in UK property, complete with a case study
Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments, including consultations on VCTs, social investment tax relief and income tax allowance restrictions for non-residents; changes to the tax treatment of commercial loans taken out by non-doms; ATED; and guidance on dual employment contracts
Coming on the heels of Perrin, the decision in Ardmore deals with the meaning of UK source interest. Frixos Hatjantonas reviews
Priya Dutta answers a query on the tax residency of employees seconded to overseas offices and undertaking training in the UK
Jackie Wheaton answers a query on whether interest has a UK source, reviewing the key issues following Perrin v HMRC
Peter Stevens summarises the government’s proposals for charging tax on capital gains made by non-residents from disposals of UK residential property