RESIDENCY

Upper Tribunal finds FTT correctly tested place of effective management of trusts.

Sean Randall

Sean Randall (Blick Rothenberg) examines the draft legislation that will introduce an SDLT surcharge for foreign buyers of residential property from April 2021.

Jonathan Cooklin

Dominic Foulkes

With the UK’s continuing attractiveness as a holding company tax jurisdiction, Jonathan Cooklin and Dominic Foulkes (Davis Polk) consider the scope of technical UK tax issues that have a direct bearing on the drafting of merger agreements and related documents which implement these transactions.

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.

Andrew Levene

Andrew Levene (BKL) answers a query on the tax issues surrounding a wealthy Hong Kong businessman's investment in UK property.

A recent CJEU decision on French social contributions on non-residents triggers a run for refunds.

Priya Dutta

Priya Dutta answers a query on the tax residency of employees seconded to overseas offices and undertaking training in the UK

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

Priya Dutta

By Priya Dutta