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
Recent media reports about the London mayor’s tax affairs shine a light on the taxation of US citizens living abroad. David Treitel (American Tax Returns Ltd) explains.
Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments in the private client arena: the public register of corporate ownership; the tax liability of a John Constable painting acquired by the nation; the outcome of a transferable IHT nil rate band charity appeal; and lessons from a main residence exemption claim.
Free movement of capital and the taxation of foreign holdings
Residence and absence from the UK
Jo Summers (PWT Advice) answers a query on a client – who is non-domiciled, but has been UK tax resident for a number of years – and whether his children will have to pay the non-dom remittance charge
Peter Halford (PwC Legal) explains why an onward appeal in the case of Fisher is almost inevitable
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
Tax consolidation: non-resident intermediary companies
Priya Dutta answers a query on the tax residency of employees seconded to overseas offices and undertaking training in the UK