residency

The government has postponed for a full year the introduction of a statutory residence test

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Robert Gaines-Cooper, the Seychelles-based billionaire who recently lost a high-profile appeal

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A government consultation that hopes to make residency rules clearer should make life simpler for tax advisers and reduce litigation, according to tax advisers.

According to the rules re days of presence if you are in the UK at midnight that is counted as a day.

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Government proposals to clarify rules on residence would make it easier for accountants to determine the tax status of wealthy clients, although some experts have concerns about details in the

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The First-tier Tribunal has dismissed a taxpayer’s appeal that he became resident in the UK as a result of compassionate leave, resulting in him being taxable on all his income.

We have a client who has been non-resident in the UK for 6/7 years and returned to the UK in September 2010.

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A national and resident of the Republic of Ireland comes to work in the UK on a self employed basis, is considered to be UK resident based on the number of days here, but (1) has "no permanent esta

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As the Seychelles-based entrepreneur prepar

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Potential investors are being put off bringing muc

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