Understanding residence, domicile and the remittance basis

In a global economy individuals are increasingly working overseas as part of their careers or choosing to live overseas. Similarly an increasing number of individuals come to the UK for work or other reasons. This area of taxation has become considerably more complex because of the new regime introduced by the Finance Act 2008. Despite HMRC guidance it continues to be an area of difficulty as people get to grips with the new regime. Getting the advice and timing right is absolutely essential to minimise the tax taken by HMRC. Recent high profile cases such as Genovese and Henwood v Barlow Clowes have demonstrated this.

The speaker will be drawn from a pool of qualified professionals who specialise in this subject. Having worked for leading organisations they will relate the course content to real life case studies.

• residence, ordinary residence and domicile and how they impact on tax and other liabilities
• the detailed provisions of Finance Act 2008
• the remittance basis charging provisions
• detailed examination of the new HMRC guidance including HMRC6 and the remittance basis guidance
• completing tax returns for future years
• practical aspects and planning post Finance Act 2008
• impact on other taxes, including social security.

The course will start at 9.30am, with registration and coffee from 9.00am, and end at 4.30pm. Lunch and refreshments are provided.

5.5 CPD hours (where appropriate)

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If you have any queries please email or phone us on +44 (0)845 026 4722.

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