UK & Offshore Tax Planning Blog
PPR relief exempts (wholly or in part) a gain arising on the disposal of an individual's main residence. This can be an important relief in reducing capital gains tax on the disposal. As a building is legally part of the land on which it stands…
The Revenue introduced draft legislation known as the income splitting/shifting rules that were to apply from April 2008. They've since delayed the application of these rules to allow for more consultation. The broad effect of the new income…
If you leave the UK under a full time contract of employment to work overseas you can establish non UK residence status . In order to do this you would need to ensure that your visits to the UK were less than 90 days in a tax year. If you spend less…