For case 1 for split year treatment, the person should start a full time work overseas and then work suficient hours next tax year as to qualify as non resident under third automatic overseas test.

It's a while since I formally closed a company with a capital distribution - not since ESC C16 in fact!. As I understand it this is now written into ...

Hello, I'm struggling with how a degrouping charge interacts with the reconstruction provisions in TCGA and I would be grateful if anyone could provide some ...