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Search results: 5 article(s) found in topic: Residency - keyword: Tests

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CAPITAL GAINS TAX

Minimising the CGT paid by your overseas clients

One of your long-term clients has left the UK to retire, but has UK residential and commercial property that is let out. She is looking to sell some of these - how can you help ensure she does this as tax efficiently as possible? More...

NON-RESIDENT TAX

Secure split year treatment when leaving the UK

One of your clients has been offered a lucrative job in a country with a very low income tax rate. She will be starting part way through 2018/19 and wants to ensure her income over there doesn’t get taxed in the UK. What do you advise? More...

MOVING OVERSEAS

Things to consider when retiring outside the UK

One of your wealthy clients is a few years from retirement and has indicated that he wants to move abroad. He has come to you for advice ahead of doing so - what sort of things should you bring up? More...

TAX RESIDENCE

Coming to the UK - does a tax break apply?

You’ve been approached by an individual who is coming to the UK to work in the near future. She has substantial earnings in her current country already - will these be subject to UK tax, or can she take advantage of a concession? More...

RESIDENCY

The statutory residence test in practice

The statutory residence test was introduced in 2013/14 to provide certainty to those who need to determine their tax residence for a given year. But how do the rules work in practice and what traps might be lurking to catch out the unwary? More...
Last updated: 14.12.2018

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