Non dom tax

HMRC have issued revised guidance on the Statutory Residence Test and the operation of Overseas Workdays Relief (OWR) in this “brave new world”.

Further to our previous article we now have the full draft legislation which will apply the new Annual Residential Property Tax (ARPT) and Capital Gains Tax (CGT) charges relating to certain ...

HMRC are busy reminding taxpayers with Swiss accounts that they only have until 1 January to make a full disclosure of their Swiss assets. The rather stark alternative is to suffer the one-off ...

According to a report in the Daily Telegraph, HM Revenue and Customs (HMRC), the UK tax authorities, have obtained details of every British client of HSBC in Jersey after a whistleblower secretly ...

As was widely expected, the change in government in France has led to various changes to the French tax system, not least to the French wealth tax regime. This has been an area of continual change ...

At present, an individual’s UK tax residence position is based on some limited statutory rules and a wealth of case law, established HMRC practice and published HMRC guidance.