In this article we look at a couple of limits that HMRC apply in practice to non doms. Note that you won't find any of these limits in the tax legislation. These are applied by HMRC purely as a matter of practice. However, these practices have been…
This is a very interesting case that was held before the Special Commissioners and then appealed to the high court relating to whether a pilot was non UK resident or not. Facts The taxpayer was a British Airways pilot and received income from that…
Directors moving abroad should ensure that they carefully consider their tax status. The terms of double tax treaties in particular can have a big impact on how directors are taxed. At the outset it's important to differentiate between company…