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Outline Guide to Residence and Domicile in the UK
Outline guide to Residence and Domicile in the UK
Fiona Poole and Dominic Condé-Cole write for Prime Resi
With significant recent changes to the property tax regime, what do those involved in transactions need to be aware of?
Residence and domicile in the UK
An individual’s UK tax exposure depends on residence status and domicile - what do these mean and how are they determined?
The remittance basis - an outline guide
The concept of "remittance" is a complex one, and the rules have changed over time - click below to read our latest guide.
The domicile conundrum
A recap of the rules of domicile for UK tax purposes and the nature of a domicile enquiry
Exploring the consultation and review on the taxation of trusts
HMRC has launched a consultation on a review of the government's principles for taxing trusts. Fiona Poole examines the review in more detail.
Can your child bring you into the tax net? Perhaps, perhaps, perhaps.
It might also be necessary for the parents to get their own affairs in order and ensure that their child’s presence in the UK does not make them inadvertently UK resident.
Transparency enhanced in the UK
UK Government takes further steps to improve transparency with a new register of persons with significant control of companies which hold UK property.
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.
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.
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