Carolyn Steppler and Jane Scott consider whether it may be easier for some individuals to become non-UK resident under the SRT, now the concept of a ‘clean break’ has been removed
Peter Vaines comments on the operation of CGT on non-residents and ATED
Andrew Goldstone and Victoria Turner review recent developments in the private client sphere
Stephen Smith sets out the practical lessons from the Paul Daniel case concerning a taxpayer who realised a substantial capital gain whilst purporting to be working full-time abroad
Helen Lethaby reviews recent developments affecting the City, including the consultation on bank levy banding and the surprise Budget announcement on profit transfer anti-avoidance
John Endacott discusses issues arising from the consultation document on CGT and non-residents
In the wake of updated UK CGT rules for non-residents, Nick Farmer and Stephen Hemmings assess the tax treatment for non-residents disposing of residential property in eight different jurisdictions
Caroline Fleet answers a query on whether money received from a scrap metal business forms part of a UK property business
David Heaton corrects some misconceptions in the national media about new EU migrants not paying UK tax
By Priya Dutta