residency

Guidance would be greatly appreciated.  I have a UK resident, non-domiciled client who earns around £50K from his job in the UK.

2

A couple from Salford face a £600,000 tax bill after a tribunal found they were still UK residents despite moving to Portugal more than 10 years ago.

23

Earlier this year HMRC introduced a new statutory residence test, which has been designed to provide greater certainty as to whether or not individuals are UK resi

5

New residence rules could have major financial implications for expats who spend some of their time in the UK each year. 

With the new statutory residence test due to come in from April next year, taxpayers contemplating emigration have to prepare themselves to commit to a five-year period abroad, and comply with

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

1

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

1

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.

2

Pages