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RESIDENCE


The new Luxembourg/UK double tax treaty premium
Card image Irfan Butt
Card image Andrew Seidler
Irfan Butt and Andrew Seidler (RSM) consider the implications for funds and real estate structures. 
11 July 2022
UK corporate re-domiciliation: time to make a move? premium
Card image Jill Gatehouse, Josh Critchlow, Alison Dickie
Jill Gatehouse, Josh Critchlow and Alison Dickie (Freshfields Bruckhaus Deringer) explore some of the interesting questions about the tax consequences of the proposed regime.
2 December 2021
Temporary non-residence: the anti-avoidance rules premium
Card image Michael Flaherty
Card image Nigel Giles
Michael Flaherty and Nigel Giles (BDO) provide a refresher guide to these intricate and wide-ranging rules which can easily be overlooked when advising on migration tax planning for individuals.
2 December 2021
Information notices: the domicile match premium
Card image Damiano Sogaro
Card image Gideon Sanitt

Damiano Sogaro and Gideon Sanitt (Macfarlanes) review recent litigation on the tribunal's role in determining domicile issues when considering challenges to an enquiry or to information notices.

26 August 2021
Self's assessment: signs of a ceasefire in the digital trade war?
Card image Heather Self
In our continuing series, Heather Self reviews tax issues that make the headlines in the national press. This week, the impact of the new US proposals on international tax reform.
15 April 2021
Private client review for February 2021 premium
Card image Edward Reed
Card image Tristan Honeyborne
This month’s private client update, by Edward Reed and Tristan Honeyborne (Macfarlanes).
18 February 2021
Embiricos and the future of partial closure notices premium
Card image Catrin Harrison, Dominic Lawrance, Hugh Gunson
Catrin Harrison, Dominic Lawrance and Hugh Gunson (Charles Russell Speechlys) examine an Upper Tribunal decision that is disappointing for taxpayers and removes a strategic weapon for anyone faced with a domicile enquiry.
11 February 2021
UK tax pitfalls of the foreign company premium
Card image Laura Hoyland
Card image Elizabeth Emerson
Laura Hoyland and Elizabeth Emerson (White & Case) explain the various bear-traps for a foreign company proposing to do business in the UK.
28 May 2020
Covid-19: corporate residence in a world without travel
Card image Gregory Price, Ashley Greenbank, Rhiannon Kinghall Were
Experts at Macfarlanes examine the latest pronouncements from HMRC and the OECD on the impact of Covid-19 on company tax residence.
15 April 2020
Covid-19: the tax fallout starpremium
Card image Erika Jupe, Veronica McMahon, Andrew Goodman
Experts at Osborne Clarke consider the tax implications.
25 March 2020
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
M R Currell Ltd v HMRC
25 July 2023
Ebuyer (UK) Ltd v HMRC
25 July 2023
300 x 250 (MPU)
IN BRIEFRSS Read all
MOST READ Read all
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