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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Introduction A person’s residence status – for the purposes of this article whether they are resident for tax purposes in the UK – is incredibly important. It determines what taxes 
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Introduction I am talking about retrospective tax law and its apparent creep in to many areas of UK tax law. Let’s be clear, retrospective tax legislation is not prohibited. However, 
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Lockdown has seemingly given people a lot of time to think about their financial and tax plans.   Despite the relatively good weather we have had for most of our 
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Family Investment Company (“FIC”) – Signpost What is a FIC? Over the last few years, the Family Investment Company is becoming a relatively popular alternative to the more traditional trust 
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HOT TAX TOPIC: Re-domiciling Offshore Companies to the UK For a number of very good reasons, it was once (not all that long ago!) a popular piece of tax planning 
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Expat looking to return to the UK? Taxes for Expats – help & advice – facts & FAQs Introduction Expats may return to the UK for a variety of reasons. 
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Employee Ownership Trust is Sweet Music for Richer Sounds Many successful businesses have been born out of the spark of individual genius but few ever reach their full potential as 
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‘taxing statutes draw their life-blood from real world transactions with real world economic effects’ In 1936, Lord Tomlin made the (now) infamous statement which gave tax payers a decisive advantage 
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Domicile and The New Deemed Domicile Rules, HMRC Guidance & Notes The concept of domicile dates back to the Roman Empire and is generally described as a person’s permanent home. 
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