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RESIDENCE


Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients

Marilyn McKeever asks whether new draft provisions spell the end for dual employment contracts for non-doms

David Heaton corrects some misconceptions in the national media about new EU migrants not paying UK tax

John Watson, former head of tax at Ashurst, with assistance of Martin Precious, reviews the options for reform of the international taxation of corporate profits, in view of the OECD's action plan on tackling base erosion and profit shifting.

Chris Morgan reviews recent developments, including the recent CFC and dividend group litigation (Prudential Assurance Company Ltd), the AG’s opinion in Felixstowe and Emerging Market Series, and updates to tax rules in Brazil, Ireland and Norway.

By Andrew Goldstone & Jonathan Legg, Mishcon de Reya

Malcolm Finney answers a query on split-year residence and the sale of shares.

Residency: ‘distinct break’ from the UK

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