Residence of individuals

View Private Client by content type:

Latest Private Client News

Featured Private Client content

Practice notes
IHT—quick succession reliefQuick succession relief (QSR), which is not to be confused with taper relief, applies to a transfer of value which attracts...
Read More >
Produced in partnership with Katya Vagner of PwC 19th May
Practice notes
Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...
Read More >
Produced in partnership with Peter Murrin of Turcan Connell 19th May
Practice notes
Taxation of age 18–25 trusts—IHTThe special category of age 18–25 trusts was introduced by Finance Act 2006 (FA 2006) to offer some compensation for...
Read More >
Produced in partnership with Paul Davies of Clarke Willmott 19th May
Practice notes
Private Client—Luxembourg—Q&A guideTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or...
Read More >
Produced in partnership with Eric Fort of Arendt & Medernach 19th May
Practice notes
CGT—reliefsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...
Read More >
19th May
Q&As
At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...
Read More >
19th May
Practice notes
Creation of trusts—blind trustsWhat is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the...
Read More >
Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 19th May
Practice notes
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September 2017,...
Read More >
19th May
Q&As
Can a life tenant in a Will bring a life interest to an end by choosing to end it themselves or does it only expire on death?Life tenantsA life...
Read More >
Produced in partnership with Lynne Counsell of 9 Stone Buildings 19th May
Practice notes
Capacity to litigateOn the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without...
Read More >
19th May
Practice notes
Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
Read More >
19th May
Practice notes
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
Read More >
19th May
Practice notes
Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
Read More >
19th May
Practice notes
Statutory Wills—Court of Protection applicationsWhat is a statutory Will?Where a person is incapable of making a valid Will for themselves, the Court...
Read More >
19th May
Practice notes
Cayman Islands STAR trusts—common usesThis Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman...
Read More >
Produced in partnership with Mourant Ozannes and Carey Olsen 19th May
Practice notes
Discretionary trusts—ScotlandWhat is a discretionary trust?A discretionary trust or discretionary settlement is an arrangement created when an...
Read More >
Produced in partnership with Peter Murrin of Turcan Connell 19th May

Most recent Residence of individuals content

Q&As
Coronavirus (COVID-19)—what are the potential tax consequences of working remotely, including cross-border employment tax issues?As a result of...
Read More >
Produced in partnership with Laura Allwright of Simmons & Simmons and Darren Oswick of Simmons & Simmons 1st Aug
Q&As
Can an individual who owns UK residential property, but is resident outside the UK for several years, claim principal private residence relief? What...
Read More >
1st Aug
Q&As
Will days that an individual is forced to spend in the UK because of travel restrictions fall within the ‘exceptional circumstances’ exception under...
Read More >
1st Aug
Q&As
Is there a special rule which means that a British ambassador is deemed to be resident and/or domiciled in the UK for tax purposes, even if he/she is...
Read More >
31st Jul
Practice notes
Residence before 6 April 2013—application of rules to individuals leaving the UK [Archived]ARCHIVED: This Practice Note has been archived and is not...
Read More >
Produced in partnership with Tolley Guidance 31st Jul
Practice notes
Statutory residence test—split year treatmentThe UK’s first formal tax residency test for individuals known as the statutory residence test or SRT...
Read More >
Produced in partnership with Lisa Spearman of Mercer & Hole 31st Jul
Practice notes
Tax implications of ordinary residence before 6 April 2013 [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.Until 5...
Read More >
Produced in partnership with Tolley Guidance 31st Jul
Practice notes
The statutory residence test—key concepts and definitionsSince 6 April 2013, the statutory residence test (SRT) is the test used to determine if an...
Read More >
Produced in partnership with Lisa Spearman of Mercer and Hole and Emma Loveday of Wedlake Bell LLP 31st Jul
Practice notes
Statutory residence test—working full-time or sufficient hoursThere are a number of circumstances during the application of the statutory residence...
Read More >
Produced in partnership with Emma Loveday and Wedlake Bell 31st Jul
Practice notes
The structure of the statutory residence testThe UK’s first formal tax residency test for individuals known as the statutory residence test (SRT) took...
Read More >
Produced in partnership with Lisa Spearman of Mercer and Hole and Emma Loveday of Wedlake Bell LLP 31st Jul
Practice notes
Abolition of ordinary residence from 6 April 2013 and transitional rules to 5 April 2016 [Archived]ARCHIVED: This Practice Note has been archived and...
Read More >
Produced in partnership with Tolley Guidance 31st Jul
Practice notes
Residence before 6 April 2013—meaning of short-term or habitual visitors and longer-term visitors [Archived]ARCHIVED: This Practice Note has been...
Read More >
Produced in partnership with Tolley Guidance 31st Jul
Practice notes
Residence after 5 April 2013The concepts of residence and domicile (including deemed domicile) are used to establish the extent of an individual's...
Read More >
31st Jul
Practice notes
Residence of individuals Q&AsThis Practice Note brings together Q&As on the residence of individuals, including residence for the purposes of the...
Read More >
31st Jul
Practice notes
Glossary of UK trust and taxation law terms for international clientsAAdministrationThe process starting on the date of the deceased's death and...
Read More >
31st Jul
Practice notes
Ordinary residence before 6 April 2013 [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note was...
Read More >
Produced in partnership with Simon Goldring (Solicitor/ADIT/CTA/ATT (Fellow) TEP) and Ben Harle (Solicitor) of Trowers & Hamlins LLP 31st Jul
Practice notes
Introductory guide to residence and domicile for UK tax purposesThe concepts of residence and domicile are used to establish the extent of an...
Read More >
31st Jul
Practice notes
Tax implications of temporary non-residence before 6 April 2013 [Archived]ARCHIVED: This Practice Note has been archived and is not...
Read More >
31st Jul
Practice notes
Residence before 6 April 2013—application of rules to individuals coming to the UK [Archived]ARCHIVED: This Practice Note has been archived and is not...
Read More >
Produced in partnership with Tolley Guidance 31st Jul

Popular documents