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Income tax – Residence. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) that the taxpayer had not been resident in the United Kingdom for the tax year 2006/2006 and was therefore not liable to income tax of £5.5m on a dividend of some £24.59m paid to him in that year. The tribunal decided that the FTT had taken into account irrelevant factors and had failed to have regard, or sufficient regard, to certain relevant factors.
Income tax – Residence. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) that the taxpayer had not been resident in the United Kingdom for the tax year 2006/2006 and was therefore not liable to income tax of £5.5m on a dividend of some £24.59m paid to him in that year. The tribunal decided that the FTT had taken into account irrelevant factors and had failed to have regard, or sufficient regard, to certain relevant factors.
Sam Townend KC explains the Bar Council’s efforts towards ensuring a bright future for the profession
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Louise Crush explores the key points and opportunities for tax efficiency
Westgate Wealth Management Ltd is a Partner Practice of FTSE 100 company St. James’s Place – one of the top UK Wealth Management firms. We offer a holistic service of distinct quality, integrity, and excellence with the aim to build a professional and valuable relationship with our clients, helping to provide them with security now, prosperity in the future and the highest standard of service in all of our dealings.
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Most of us like to think we would risk our career in order to meet our ethical obligations, so why have so many lawyers failed to hold the line? asks Flora Page
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Sam Townend KC explains the Bar Council’s efforts towards ensuring a bright future for the profession
The long-running fee-paid judicial pensions saga continues. The current cut-off date for giving notice of election to join FPJPS is 31 March 2024, and that date now gives rise to a serious problem, warns HH John Platt
