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HMRC Guidance on Tax Residence HMRC Guidance on Tax Residence

Archive for September, 2015

Sep 15

HMRC Guidance on Tax Residence

Following changes in the tax legislation governing the income tax payable by non-domiciliaries, and some relevant tax cases, HM Revenue and Customs (HMRC) have updated their guidance on tax residence...

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Sep 15

Charity Succeeds in Challenging Lifetime Gift

Charities are well known for taking robust action when they consider that their interests have been impaired. In no case is this more obvious than when a charity discovers that...

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Sep 15

Assisted Suicide – General Medical Council Guidelines Lawful

The anguish experienced by people struggling with terminal disease and their families is well understood, and a pain-free end to life by assisted suicide is a choice many people would...

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Sep 15

HMRC Cash Seizure Rights On the Way

The Finance Bill currently in Parliament will confirm that HM Revenue and Customs (HMRC) are to be given the right to seize money directly from the bank accounts of taxpayers...

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Sep 15

Pre-Nup Partially Set Aside as Judge Highlights Uncertainty in Law

It is commonly thought that pre-nuptial agreements are legally binding, but the lack of clarity in the applicable law means that they can sometimes be successfully challenged. In a recent case,...

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Sep 15

Social Housing Tenancy Splits

If joint tenants of social housing fall out to the point where they can no longer live together, deciding which of them has to leave the property can be an...

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Sep 15

Travelling to Work is Work!

This was a headline on the front page of a newspaper recently that would no doubt have grabbed all workers’ attention!  The headline relates to a recent European case in...

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Sep 15

Entrepreneur of the Year Speaks at Business Breakfast

North of England Entrepreneur of the Year and founder of Pure Gym was the guest speaker at Raworths’ recent Breakfast Club event which was held at Bettys in Harrogate. Peter...

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Sep 15

Better Protection for Charities

Scarcely a week goes by without the Charity Commission announcing an investigation into a charity. The proliferation of issues surrounding charities in recent years has led the Government to enact...

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Sep 15

HMRC Challenge Gifts in Absence of Formal Deeds

Gifts made more than seven years before the death of the donor do not generally attract a charge to Inheritance Tax (IHT) on the donor's death. However, where the gift is...

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Sep 15

Undocumented Promise Leads to Four-Day Court Battle

Making a verbal family agreement over the distribution of one's estate and then trusting that everything will be sorted out amicably by the family shows a very considerable degree of...

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