RESIDENCE

Steven Bone

Steven Bone (The Capital Allowances Partnership Ltd) reviews the new capital allowance introduced for non-residential structures and buildings.

Cathya Djanogly

Discovery assessment and principal residence relief

Sarah Squires

Sarah Squires (Old Square Tax Chambers) looks ahead to what the draft legislation needs to cover.

Cathya Djanogly

Time spent in the UK and residence

Arabella Murphy

Claire Weeks

Arabella Murphy and Claire Weeks (Maurice Turnor Gardner) provide your expert guide to the rules in the current Finance Bill and the Bill to come.

Gideon Sanitt

Gregory Price

With HMRC currently active in challenging corporate residence, Gideon Sanitt and Gregory Price (Macfarlanes) review the latest legal position and offer some practical advice.

Zoe Andrews

Jeanette Zaman

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

Julian Feiner

Julian Feiner (Dentons) examines the First-tier Tribunal’s recent decision that three Jersey companies incorporated as part of a tax planning arrangement were resident in the UK.

Paul Davison

Calum Young

Paul Davison and Calum Young (Freshfields Bruckhaus Deringer) examine a recent tribunal decision which placed pivotal importance on the residency of the taxpayer’s spouse.

Cathya Djanogly

Establishing ordinary residence

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