Statutory Residence Test

Advising a non UK resident individual on how to remain non UK tax resident under the new Statutory Residence Test whilst visiting his family in the UK for most of the summer each year.

Specialist tax advice for offshore trusts

Advising on the UK tax implications of multiple settlements created from the Will of an individual not resident and not domiciled in the UK. Engaging in extensive correspondence with HM Revenue and Customs resulting in the multiple settlements being dis-aggregated for all UK tax purposes. Outcome was one of the settlements could be absolutely distributed to the beneficiaries without any income tax or Capital Gains Tax being payable on that event.

Specialist tax advice on domicile of UK resident individual

Advising on the domicile of an individual resident in the UK who was not UK domiciled by virtue of his and his father’s origin. The individual had been born in the UK and spent a large part of his childhood and working life in the UK. By showing his connection to his father’s place of birth, and his father’s involuntary displacement from his place of birth, HMRC accepted he was not domiciled in the UK. As he was then taxable on the remittance basis of assessment, I advised on his remittances to the UK so that his tax liability was calculated correctly.