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Under English law, all individuals have what is called a ‘domicile’, and not more than one domicile, at any one time.
The introduction in the present tax year 2013–14 of a new comprehensive statutory test for residence is an enormously significant step for HMRC to take.
The government has announced an annual tax on enveloped dwellings.
Residential property taxation: Introducing the new Annual Residential Property Tax and extended Capital Gains Tax rules for ‘non-natural persons’
The Finance Bill 2013 was published on 11 December, along with the Government’s much awaited response to their consultation on “Ensuring the fair taxation of residential property transactions”.