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This course will examine the principles of Ordinary Residence, Residence and Domicile for UK tax purposes. The course will look at the current position in respect of how residence and domicile affect an individuals liability to UK tax to include practical examples of planning opportunities.
Objectives:
The course will include: Residence & Ordinary Residence: - Review of current rules;
- HMRC practices and procedures;
- Recent case developments;
- Rules for arrivals and departures;
- Available concessions.
Domicile: - Concepts of domicile of origin, choice and dependency;
- Changing domicile;
- Remittance basis planning;
- IT & IHT differences.
Income Tax Rules - Employment income;
- Self-employment income;
- Investment income;
- Leaving & arriving in the UK.
Capital Gains Tax - Emigration rules;
- Ordinary residence rules;
- Selling UK and non-UK assets;
- Offshore Trusts.
Inheritance Tax - Planning issues for non-resident and non-domiciled individuals;
- Status of assets & excluded property;
- Use of Trusts and timing issues.
Who should attend:
This course is aimed at Tax Advisors, Accountants & Solicitors.
Duration: Semiar begins at 2.00pm - 5.00pm (3CPD Points)
Dates: Thursday 30th October 2008
Time: Registration and Lunch provided at 1.30pm
Location: Northern Ireland Science Park,
The Innovation Centre,
Queens Island,
Belfast,
BT3 9DT
Cost (exc. VAT) : £145.00
Speaker:: Mike Nangle is the Tax Partner with Dawson Nangle Tumelty one of the Provinces leading independent firms of Chartered Accountants. Formerly a senior Inspector of Taxes, Mike is a Chartered Accountant who has worked in the tax field for over 20 years and advises on many aspects of taxation. How to Book?: Complete the booking form below and return with a cheque or simply book online paying by debit / credit card.
Contact: Anna Harkness, Blue Sky Training, Ormeau House, 91-97 Ormeau Road, Belfast, BT7 1SH
Tel: 028 90 261 149
Fax: 028 90 243 067
Download booking form (83 Kb):
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