We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-5 of 5

UK government consults on statutory residence test

  • McDermott Will & Emery
  • -
  • United Kingdom
  • -
  • July 6 2011

In recent years, UK law on tax residence has become increasingly problematic following a number of high-profile cases and changes to the UK Revenue’s published guidance

UK government consults on proposed reforms to the remittance basis

  • McDermott Will & Emery
  • -
  • United Kingdom
  • -
  • July 6 2011

In 2008 the then Labour Party Government enacted extensive changes to the tax treatment of non-domiciled UK residents (‘NDR’s

UK Emergency Budget, 22 June 2010: headlines and highlights of particular interest to international private clients

  • McDermott Will & Emery
  • -
  • United Kingdom
  • -
  • June 25 2010

This On the Subject contains a summary of the main points arising from the Coalition Government's Emergency Budget which are likely to be of interest to private clients

UK residency update after Gaines-Cooper

  • McDermott Will & Emery
  • -
  • United Kingdom
  • -
  • March 22 2010

Recent Court of Appeal decision clarifies that individuals seeking to leave the United Kingdom, or who have already left, need to ensure that they are non-resident for tax purposes based on HMRC's most recent standards

Rebasing election deadline approaches

  • McDermott Will & Emery
  • -
  • United Kingdom
  • -
  • January 19 2010

Trustees of settlements which are not tax resident in the United Kingdom should ascertain whether the deadline of 31 January 2010 has been triggered for making a rebasing election for all trust assets