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Residence & domicile
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32
Santa's busy time
At Christmas most of us dream of getting away. The editor is dreaming of his own Great Escape... from CHRIS WILLIAMS's annual article
Certainty required!
There is a case for a statutory test of residence, asserts OWEN CLUTTON, in an article written before the latest consultation document was issued
Domicile consultation finally appears
But no relevant legislation - which is promised 'soon'.
CIOT wants non-dom plans deferred
Body calls for CGT changes for trusts and companies set up by the non-domiciled to be halted until they can be properly assessed
CIOT calls for residence test
'Current law determining domicile status is a mess'
Switch slip-up
The case of Lee Barrett shows how much easier this job would be if it weren't for the clients, says MIKE TRUMAN
Treasury gives self-assessment update
Around 143,000 individuals completing self-assessment returns have a residence or domicile status that would allow them to pay tax on the remittance basis, according to the Treasury
Simply unfair
MIKE TRUMAN is not impressed by the unanimity between Conservative and Labour on the taxation of non-domiciles
Domicile and residence
PHILLIP DEARDEN reviews the potential impact of the Pre-Budget Report announcements
The dog house
Conversations with the Taxation tax hound
Cable: limit non-domicile status to ten years
The Liberal Democrats have called on Gordon Brown to remove non-domicile status from anyone who has been resident in the UK for a decade or more
Experts disagree over Tory tax plan
The shadow chancellor's newly announced plan for people holding non-domiciled status has divided opinion among tax professionals
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NEWS
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Mandation letters for taxpayers in scope of MTD
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DEADLINE DATES
Deadline dates for March 2026
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This week's opinion: 12 February 2026
Mandation letters for taxpayers in scope of MTD
Millions of taxpayers file their returns on time
Tax from IHT investigations surges in 2024-25
Compulsory liquidations at highest since 2012