RESIDENCE

Jeanette Zaman

Zoe Andrews

Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.

Julian Feiner

Julian Feiner (Dentons) examines the First-tier Tribunal’s recent decision that three Jersey companies incorporated as part of a tax planning arrangement were resident in the UK.

Paul Davison

Calum Young

Paul Davison and Calum Young (Freshfields Bruckhaus Deringer) examine a recent tribunal decision which placed pivotal importance on the residency of the taxpayer’s spouse.

Cathya Djanogly

Establishing ordinary residence

Jonathan Shankland

Claudia Whibley

Jonathan Shankland and Claudia Whibley (RadcliffesLeBrasseur) use practical examples to illustrate the workings of the new residence nil rate band which came into force last month.

Thomas Barker

Janet Pierce

Janet Paterson and Thomas Barker (Charter Tax) explain the impact of the draft Finance Bill 2017 amendments to the non-dom regime.

Thomas Barker

Janet Pierce

Thomas Barker and Janet Pierce (Charter Tax Consulting) explain the bad news and good news from the latest condoc on non-dom reforms.

Gary Richards

Gary Richards (Mishcon de Reya) outlines the potential impact of the recent Brisal and KBC Finance Ireland case on the UK, which is complicated by the EU referendum result.

Michael Thomas KC

Michael Thomas (Pump Court Tax Chambers) examines the new legislation in Finance Bill 2016 governing sales of UK land.

Anne Fairpo

The changes in the current Finance Bill will bring rather more intellectual property royalties into the scope of withholding tax, as Anne Fairpo (Temple Tax Chambers) explains.

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