Tax residence for individuals

by Graeme Connell

  • Introduction
  • Statutory residence test
  • Split year treatment
  • Other issues

30 mins
Course status: Not started
Released in November 2023
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Pension-scheme payments

by Zigurds Kronbergs

  • Scheme payments
  • Authorised member-payments
  • Authorised employer-payments
  • Unauthorised payments

25 mins
Course status: Not started
Released in November 2023
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The A Taxpayer case

by Keith Gordon

  • Significance of residence
  • Categorising cases
  • When days are in the UK
  • Exceptional circumstances

20 mins
Course status: Not started
Released in October 2023
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The remittance basis

by Graeme Connell

  • Introduction and claims
  • Remittance basis
  • Remittances
  • Business investment relief

25 mins
Course status: Not started
Released in September 2023
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Lifetime-allowance protections

by Zigurds Kronbergs

  • Pension protections
  • What they do
  • Protection-cessation events
  • New rules

25 mins
Course status: Not started
Released in August 2023
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The money-purchase annual allowance

by Zigurds Kronbergs

  • The annual allowance
  • First flexible access
  • Input amounts
  • Application

25 mins
Course status: Not started
Released in May 2023
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High income child benefit charge

by Meg Wilson

  • The charge
  • Calculation
  • Notification
  • Discovery

20 mins
Course status: Not started
Released in March 2023
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The pensions annual allowance

by Zigurds Kronbergs

  • Tapered annual allowance
  • High-income individuals
  • Inputs to the annual allowance
  • Carry-forward of the allowance

20 mins
Course status: Not started
Released in February 2023
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Charge to tax on dividends and distributions

by Stephanie Webber

  • Statutory background
  • Interim v final dividends
  • Person liable
  • Non receipt

15 mins
Course status: Not started
Released in February 2023
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The Gould case

by Keith Gordon

  • What?
  • How?
  • When?
  • Application

10 mins
Course status: Not started
Released in February 2023
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Accrued Income Scheme

by Martin Jackson

  • Scope
  • Basic principles
  • Income tax
  • Capital gains tax

20 mins
Course status: Not started
Released in December 2022
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Tax and real estate finance - individuals and partnerships

by Philip Spencer

  • Tax reliefs
  • Financing
  • Holiday lettings/trade
  • Alternative finance

20 mins
Course status: Not started
Released in October 2022
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Deduction of tax at source - Part 2

by Zigurds Kronbergs

  • Identify payments
  • Deduction rules
  • Exceptions
  • Collection

15 mins
Course status: Not started
Released in May 2022
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Deduction of tax at source - Part 1

by Zigurds Kronbergs

  • Identify
  • Remind
  • Examine (in part 2)
  • Note (in part 2)

15 Mins
Course status: Not started
Released in January 2022
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Residence test for individuals

by Julie Clift

  • Overview
  • Automatic tests
  • Sufficient Ties
  • Split-year

20 mins
Course status: Not started
Released in February 2022
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Double taxation relief for individuals

by Laura Burrows

  • General principles
  • Double tax agreements
  • Treaty reliefs
  • Other reliefs

15 mins
Course status: Not started
Released in February 2022
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Pension tax relief

by Zigurds Kronbergs

  • Pre-requisites
  • Back to basics
  • Topics covered
  • Charges

15 Mins
Course status: Not started
Released in April 2021
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The Remittance Basis

by Mark Cawthron

  • Eligibility
  • Remittance
  • Quantifying the remittance
  • Exemptions and Reliefs

20 Mins
Course status: Not started
Released in March 2021
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