RESIDENCE

Michael Anderson and Styliani Ntoukaki (Joseph Hage Aaronson) explain how the Greek government is seeking to attract wealthy foreigners by introducing a new non-dom regime.

Ashley Greenbank

Penny Van den Brande

Ashley Greenbank and Penny Van den Brande (Macfarlanes) consider the UK tax consequences for businesses considering moving assets or functions out of the UK, whether by a change of residence of a UK company, the insertion of a new, non-UK, holding company or the relocation of specific assets and functions

Julian Feiner

Julian Feiner (Clifford Chance) discusses the taxpayers' resounding victory at the Upper Tribunal in the company residency case of Development Securities plc and others v HMRC.

Simon Skinner

Siv Devakumar

What are the ORIP rules? What are they seeking to achieve? It is perhaps surprising that so little has been said about the offshore receipts in respect of intangible property (ORIP) rules. After all, these are internationally unique, transformed...

Steven Bone

Steven Bone (The Capital Allowances Partnership Ltd) reviews the new capital allowance introduced for non-residential structures and buildings.

Cathya Djanogly

Discovery assessment and principal residence relief

Sarah Squires

Sarah Squires (Old Square Tax Chambers) looks ahead to what the draft legislation needs to cover.

Cathya Djanogly

Time spent in the UK and residence

Arabella Murphy

Claire Weeks

Arabella Murphy and Claire Weeks (Maurice Turnor Gardner) provide your expert guide to the rules in the current Finance Bill and the Bill to come.

Gregory Price

Gideon Sanitt

With HMRC currently active in challenging corporate residence, Gideon Sanitt and Gregory Price (Macfarlanes) review the latest legal position and offer some practical advice.

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