In depth

Outline Guide to Residence and Domicile in the UK

Outline guide to Residence and Domicile in the UK

Posted by Fiona Poole on 11 November 2020

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?

Posted by Fiona Poole on 21 May 2020

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?

Posted by Fiona Poole on 13 May 2020

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.

Posted by Fiona Poole on 13 May 2020

The domicile conundrum

A recap of the rules of domicile for UK tax purposes and the nature of a domicile enquiry

Posted by Fiona Poole on 4 September 2019

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.

Posted by Fiona Poole on 7 February 2019

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.

Posted by Fiona Poole on 4 July 2018

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.

Posted by Fiona Poole on 20 March 2018

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 16 October 2014

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.