Residence and Domicile – Tax Aspects

Quorum Training
5.0
1 review
  • I think Russ is a brilliant lecturer. This was a very interesting and valuable course.
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Course

In City of London

£ 545 + VAT

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Description

  • Type

    Workshop

  • Location

    City of london

  • Class hours

    6h

  • Duration

    1 Day

This course aims to provide a thorough grounding in the principles of residence and domicile for UK tax purposes and also considers some planning opportunities available for those leaving the UK and those coming here. The course covers UK tax law and practice on residence and domicile and discusses particular planning areas such as capital gains tax. It also briefly reviews tax issues involving offshore trusts, the relevance of double tax treaties, compliance issues on arriving in or leaving the UK, any recent and relevant changes to UK tax law and practices in this increasingly complex and compliance driven area of HMRC tax practice.

Facilities

Location

Start date

City of London (London)
See map
138-142 Holborn, EC1N 2NQ

Start date

On request

About this course

All those involved in the planning opportunities available for those leaving the UK and those coming here. This course should appeal to tax advisers, accountants and tax practitioners who are asked to advise their clients or their businesses’ employees on the tax implications of leaving the UK or coming to the UK. In particular anyone who is involved regularly in helping advise or assist clients or employees with their tax affairs on leaving or arriving in the UK should benefit from this course

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Reviews

5.0
  • I think Russ is a brilliant lecturer. This was a very interesting and valuable course.
    ← | →
100%
4.8
excellent

Course rating

Recommended

Centre rating

Nilay Doshi

5.0
18/08/2016
What I would highlight: I think Russ is a brilliant lecturer. This was a very interesting and valuable course.
What could be improved: .
Would you recommend this course?: Yes
*All reviews collected by Emagister & iAgora have been verified

Subjects

  • IT Law
  • Trusts
  • Compliance
  • Capital Gains Tax
  • Tax Law
  • Tax Calculation
  • Taxation Law
  • Business Taxation
  • Law
  • Planning
  • Capital Gains
  • Tax
  • HMRC
  • Emigration Law
  • Digital Taxation

Teachers and trainers (1)

Russell Cockburn

Russell Cockburn

Teacher

Russell is an independent taxation consultant, author and lecturer. He has presented tax seminars and in-house courses for Quorum Training Limited for 20 years. He is an experienced presenter for a number of professional training organisations on a variety of UK taxation topics throughout the UK.

Course programme

Residence and Domicile and the Statutory Residence Test/Rules

  • Review of current rules
  • Automatic UK residence/Automatic overseas tests/Leavers and arrivals – UK ties?
  • HMRC practices and procedures
  • Recent and historic case law decisions of relevance
  • Available concessions and current HMRC practices
  • Possible impacts of the HMRC “Digital Taxation” project in the future?

Domicile

  • Concepts of domicile of origin, choice and dependency
  • Changing domicile
  • Introduction to the remittance basis
  • IT and IHT differences
  • The introduction of the “Deemed Domicile” rule from April 2017

Income Tax rules

  • Employment income
  • Self-employment income
  • Investment income
  • Leaving and arriving in the UK

Capital Gains Tax

  • Emigration rules
  • Selling UK and non-UK assets
  • Capital gains and non-resident landlords from April 2015

Inheritance Tax

  • Planning issues for non-resident and non-domiciled individuals
  • Status of assets and excluded property
  • Use of trusts and timing issues

See related categories

Residence and Domicile – Tax Aspects

£ 545 + VAT

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