HMRC published a revised version of its guidance on residence, domicile and the remittance basis (HMRC 6) on 27 October 2011 (please see the link in the ‘Resources’ section below). […]
Read More… from HMRC’s revised guidance (HMRC 6) moves a couple of goal posts
Mr Gaines-Cooper has lost his appeal in the Supreme Court, which agreed with the Court of Appeal’s decision that he had not ceased to be resident in the UK for the years under dispute. […]
Read More… from Gaines-Cooper – Supreme Court decision on tax residence
Draft legislation has now been published (6th December 2011) on the core reforms to the taxation of non-domiciled individuals, announced at Budget 2011. […]
Read More… from Reforms to taxation of non-domiciles proceed as statutory residence test is delayed
The introduction of a narrowly focused General Anti-Avoidance Rule (“GAAR”) to the UK tax system has been recommended following a study into its scope and design. […]
Read More… from A UK General Anti-Avoidance Rule moves a step closer
Amounts chargeable to income tax under Part 7A of ITEPA are now treated as earnings for the purposes of National Insurance Contributions (“NICs”). […]
Read More… from Disguised Remuneration – National Insurance Contributions Regulations