Residence and Domicile

17 April 2025

Making a claim under the four-year foreign income and gains regime - new HMRC guidance
The foreign income and gains (FIG) regime which replaced the remittance basis on 6 April 2025

19 February 2025

EWHC deem overstaying in UK to care for a relative as 'exceptional circumstances' for tax purposes
A case in which the England and Wales High Court have deemed overstaying in the UK to care for a relative as ‘exceptional circumstances’ after an Irish resident overstayed in the UK for six days to look after a relative and their children

10 February 2025

Non-dom taxation changes - offshore trust income and gains
Non-dom taxation changes and the impacts on the tax treatment of offshore trust income and gains

28 January 2025

Non-dom taxation changes
Non-dom taxation changes, detail of the new FIG regime and the latest tweaks announced by the Chancellor

21 January 2025

Impact of non-dom taxation changes
Non-dom taxation changes and the reported increase in “millionaire emigration”