Presenter: Paul Soper
29 October 2008
Time: 2.00 – 5.15
Location: 66 Wigmore
Street, London W1U 2SB
Aim of the Course
This course is designed to refresh participant’s knowledge of the principles of residence, ordinary residence and domicile as they affect individuals and to examine the consequences of the reforms announced in the Chancellor’s Pre Budget Report as subsequently enacted.
Who should attend
Delegates who have direct or indirect responsibility for both compliance and advice in connection with private client and business taxation matters.
Course Content
Residence and Ordinary residence – how it is determined before and after changes in Finance Act 2008
Domicile and its taxation significance – Income Tax, Capital Gains Tax and, of course, Inheritance Tax
Recent cases concerning the determination of these factors – with particular relevance to Robert Gaines-Cooper v HMRC
The remittances basis – can it still be effectively used and how the new £30,000 entry fee will work in practice?
Further consequences for personal allowances claims
Is this contrary to article 43 of the Nice Treaty? Discrimination provisions and where they might be adopted
Special rules and reliefs
Commencement and cessation of residence consequences
CPD: 3 Hours FEE: £105 plus VAT or 1 Block Booking
Place (from £52 plus VAT)
To book on this course please complete the form below, and an invoice will be sent to you for payment.
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Terms: A full refund (less 20% administration charge) will be made for cancellations received in writing or by email not less than 15 days prior to the course. Cancellations after this time are charged at the full fee or Block Places treated as utilised.
