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Summer 2008 Newsletter


Content

After U, Gordon?

Ups And Downs

Gift Horse

What A Relief!

Second Thoughts?

Last One Out...

Penalty Shoot-Out

Ain't Necessarily So

Going, Going, Gone

Papers In Order?

Death And Taxes

Passing The Buck

Hire Higher

Back Taxes, Taxes Back

Options Open

Extortion?

Sick Note

Cats And Dogs

Old-Fashioned Money

I Thee Endow?

Mother's Rights

Countdown

Nowhere To Hide

Going, Going, Gone


If someone wants to become a tax exile, but still has some connection with the UK, they need to be sure that the Revenue can't still tax them. If you've taken everything you own and left, there isn't much doubt that you are no longer resident here - but what if you are a pilot who makes regular visits to the UK during your work and you keep a house here close to Gatwick Airport? Not surprisingly, HM Revenue & Customs argued in a recent case that the pilot remained chargeable to UK tax. Rather more surprisingly, the Appeal Commissioner said that the house was irrelevant and the pattern of the man's life, looked at in the round, suggested he was no longer UK resident.

If you are thinking about moving abroad, it's worth thinking about how your tax here will be affected. We can explain the rules and the Revenue's likely view of your plans.

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