UK: Judge finds Businessman UK-resident despite five-year period spent in Gibraltar
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Home » Posts taggedResidency Planning (Page 5)
UK: Tribunal finds Taxpayer was non-resident despite exceeding the permitted Days due to ‘exceptional Circumstances’
www.rpc.co.uk/perspectives/tax-take/tribunal-finds-taxpayer-was-nonuk-resident-despite-exceeding-permitted-days/#page=1 0
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UK: Carried Interest Returns for internationally mobile Fund Managers
www.traverssmith.com/knowledge/knowledge-container/travelling-seamlessly-episode-6-carried-interest-returns-for-internationally-mobile-fund-managers/#page=1www.traverssmith.com/knowledge/knowledge-container/travers-smiths-alternative-insights-carried-interest-and-continuation-funds/#page=1Carried interest: legal challenge to the UK tax treatment – Hogan Lovells EngageSteps to take for carried interest as HMRC filing deadline nears next month – Osborne Clarke | Osborne ClarkeCarried interest: legal challenge to the UK tax treatment – Hogan Lovells EngageThe saga that “carries on…” (shoosmiths.com)www.dentons.com/en/insights/articles/2024/may/21/carried-interest-a-closer-look...
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Singapore: Centre of main Interest
dvc.hk/en/news/cases-detail/in-determining-the-comi-a-hospital-bed-or-a-crypt-does-not-count-peraedit-abdullah-j-in-re-tantleff-alan2022-sghc-147-24-june-2022/ 0
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Peru: Fiscal income Tax Residency of private Persons (Span)
mafirma.pe/es/noticias/1074–cuando-tengo-que-tributar-en-el-peru–el-impuesto-a-la-renta–las-personas-naturales-y-la-residencia-fiscal 0
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Hong Kong: The Court’s Jurisdiction over Families with Homes or Businesses both in Hong Kong and the Mainland
www.onc.hk/en_US/publication/the-hong-kong-court-s-jurisdiction-over-families-with-homes-or-businesses-both-in-hong-kong-and-the-mainland 0
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Spain: Definition of Tax Domicile (Span)
www.wolterskluwer.com/es-es/expert-insights/renta-como-ratificar-el-domicilio-fiscal 0
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UK: Statutory Residence Test – an exceptional ‘exceptional circumstances’ Case?
www.burges-salmon.com/news-and-insight/legal-updates/private-wealth/statutory-residence-test-an-exceptional-exceptional-circumstances-casewww.boodlehatfield.com/articles/tax-residence-and-exceptional-circumstances/wedlakebell.com/the-uk-statutory-residence-test/ See also:blog.burges-salmon.com/post/102i0yi/were-you-uk-resident-in-2021-2022-you-need-to-know-for-your-tax-return Update:An exceptionally harsh judgment? Exceptional circumstances revisited | Charles Russell SpeechlysStatutory Residence Test: HMRC success in “exceptional circumstances” appeal – MacfarlanesUK tribunal clarifies ‘exceptional circumstances’ residence test – Stewarts (stewartslaw.com)UK Tax Residence explained: what you need to know | Brodies LLPwww.charlesrussellspeechlys.com/en/insights/expert-insights/private-wealth/2023/the-statutory-residence-test/ 0
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UK: Centre of vital interests Tiebreaker Test saves Taxpayer over £10 million
www.rpc.co.uk/perspectives/tax-take/centre-of-vital-interests-tiebreaker-test-saves-taxpayer-over-10-million-pounds/#page=1 0
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Jersey: Mistake or conscious taking of Tax Structuring Risk?
www.careyolsen.com/briefings/jersey-decision-mistake-or-conscious-risk-taking See also:www.seddons.co.uk/our-thinking/case-mistaken-trustwww.ogier.com/publications/we-all-make-mistakes-but-will-the-jersey-royal-court-have-sympathy 0
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