When calculating Entrepreneurs Relief on any 'associated disposals' such as property used by your personal company, if you have charged rent, part or even none of the gain may qualify for relief. The legislation provides for a reduction in the gain…
UK residents are generally free to transfer their pension 'pot' to another pension provider. This can also include an overseas scheme providing the overseas pension scheme meets certain requirements. In particular it must be a Qualifying Recognised…
Given the many changes to the tax treatment of non doms after April 2008 you'd be forgiven for wondering whether it's worth still being classed as a non UK domiciliary any more. The requirement to choose between the arising basis and the remittance…