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October 2014 Archive

  • Untangling the Chain - by Claire Roberts

    Claire Roberts considers the duties of investment managers when they invest on behalf of a trustee client and explains their responsibilities.

    Posted by Claire Weeks on
  • How to do the splits: FA 2013

    Emma-Jane Weider, Fiona Poole and Claire Roberts consider how changes in FA 2013 affect those arriving or leaving the UK for the purposes of the statutory residence test.

    Posted by Claire Weeks on
  • Leaving the UK - are you still tax resident?

    You may think you have successfully relinquished your UK tax residence but if you continue to spend time here, or have other connections, you should take advice to ensure that the number of days you spend in the UK doesn't shake your UK tax residence.

    Posted by Fiona Poole on
  • Spending time in the UK - are you tax resident?

    The UK’s statutory residence test was introduced in April 2013. Gone are the days of relying on spending an average of 90 days a tax year in the UK to avoid UK tax residence, but surprisingly this is still many people’s (mis)understanding.

    Posted by Fiona Poole on