RESIDENCE

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

Claudia Whibley

Jonathan Shankland

Jonathan Shankland and Claudia Whibley (RadcliffesLeBrasseur) use practical examples to illustrate the workings of the new residence nil rate band which came into force last month.

Janet Pierce

Thomas Barker

Janet Paterson and Thomas Barker (Charter Tax) explain the impact of the draft Finance Bill 2017 amendments to the non-dom regime.

Janet Pierce

Thomas Barker

Thomas Barker and Janet Pierce (Charter Tax Consulting) explain the bad news and good news from the latest condoc on non-dom reforms.

Gary Richards

Gary Richards (Mishcon de Reya) outlines the potential impact of the recent Brisal and KBC Finance Ireland case on the UK, which is complicated by the EU referendum result.

Michael Thomas KC

Michael Thomas (Pump Court Tax Chambers) examines the new legislation in Finance Bill 2016 governing sales of UK land.

Anne Fairpo

The changes in the current Finance Bill will bring rather more intellectual property royalties into the scope of withholding tax, as Anne Fairpo (Temple Tax Chambers) explains.

Santhie Goundar

HMRC has revised its interpretation of the residence articles in 16 double taxation agreements, taking the view that a tie-breaker clause should be used to decide a company’s residence. Previously, HMRC regarded dual-resident companies as outside the scope of the treaties.

Cathya Djanogly

Retention of a home in the UK and residence

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