Background to the UK tax system – Domicile, Residency & Income Tax Domicile Status The law of domicile has a fundamental bearing on the way that individuals are subject to 
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Wealth tax: will it work? Background Back to wealth tax, eh? Well, let’s blame the Guardian. Earlier this week, it published a letter signed by 83 of the world’s richest 
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Identifying whether a disposal constitutes a ‘business’ may present a difficult task. Not only that, where a question crops up of how goodwill is valued, and which party to the 
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Readers may well be aware that a rather draconian measure was introduced from 1 April 2016 whereby the purchase of a second residential property (in addition to one or more 
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Property Tax: Signpost – Advice & Guides Our property tax signpost is where to find everything you need to know about property tax. Introduction – Landlords, Rental Properties, Developers & 
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Calculating Patent Box relief   What’s BEPS got to do with it?   The OECD report on Base Erosion and Profit Shifting (“BEPS”) suggested changes to patent boxes.   Primarily, 
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Our first look at the SRT took in the Automatic Overseas (AO) tests. We now look at the other two tests which one might need to examine if one cannot gain certainty 
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