Dunsby & Mattu: What is a Settlement?
The Upper Tribunal has considered the meaning of the word “settlement” in the context of section 624 of the Income Tax (Trading and Other Income)… Read More »Dunsby & Mattu: What is a Settlement?
Domicile
Deemed Domicile: Inheritance tax
As many will know, domicile (whether it be as a matter of common law or whether it be deemed through statute) is an incredibly important… Read More »Deemed Domicile: Inheritance tax
Domicile As a Matter of Common Law
Domicile is an important concept for both general law purposes and for tax purposes. So far as tax is concerned, it has recently become more… Read More »Domicile As a Matter of Common Law