UK Tax Blog

UK & Offshore Tax Planning Blog

Interesting case on UK residence

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 and double tax treaties

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…

50% tax rate and the remittance basis

This was the headline grabbing change in the 2009 Budget As from April 2010 there is a 50% income tax rate on anyone earning over £150,000. It was originally announced as a 45% tax rate in the 2008 Pre-Budget Report but the Chancellor increased it to…

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