Tax Question of the Week: Property Swap.

Tax Question of the Week: Property Swap.

Jack and Jill jointly own two investment properties and wish to swap their interests so that they each have ownership of one of the properties. As tenants in common they currently equally own Cornfield with a market value of £210,000 and the original cost of £50,000...
TQOTW: DEEMED DOMICILE AND REMITTANCE BASIS

TQOTW: DEEMED DOMICILE AND REMITTANCE BASIS

Pilar came to the UK when she began working here in autumn 2002. She was born with Spanish domicile and intends to retire to Barcelona where she grew up. When she moved to the UK, she continued to keep a modest amount of savings in a deposit account in Spain. As she...

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