The Irish Institute of Chartered Accountants (ICAI) has called for a 12.5% corporation tax rate in Northern Ireland to match that in the Republic. The
Read the full article…
Domicile: Pragmatic question 1: Will people go?
Yes. Of course they will. It is inevitable that some non-domiciled people will leave the UK after the change in the tax law affecting their
Read the full article…
Domicile: Principle question 3: Do we want a state in which you can pay to get out of your obligations to pay tax?
Under the government’s proposed changes to the domicile rule any person who qualifies as non-domiciled can pay £30,000 to secure the right to not pay
Read the full article…
Ricky Gervais likes paying tax
Domicile: Principle question 2: Do we want a racist tax system?
The domicile rule as used in UK taxation discriminates between people on the basis of their place of national origin. Since 2003 this has been
Read the full article…
Domicile: Principle question 1: Do we want a dual taxation system?
The domicile rules create two systems of personal taxation system in the UK. One charges over 99% of UK residents to tax on their world
Read the full article…
Domicile: Clarification, what clarification?
There’s much talk in the press this morning of a ‘climb-down’ by the Treasury on domicile. This is, according to the press, a source of
Read the full article…
Domicile: Taking the issue to France
Domicile is not just a domestic issue: I was interviewed on the issue in La Tribune in France yesterday. You can see the article here.
Read the full article…