– see also Removal expenses and benefits

Acquisition of dwelling by employer

Legislation/Regulatory – FA2003 Sch. 6A, para. 5

CGT reporting

Commentary – Golding and Connolly on Advising British Expats 16.2.2

Class 1 exclusion

Commentary – Tax Reporter ¶1006-733

Costs

Commentary – Golding and Connolly on Living and Working Abroad 1.2.6Golding and Connolly on Living and Working Abroad 7.1.2 ; Golding and Connolly on Advising British Expats 4.12.1Golding and Connolly on Advising British Expats 16.1.2

Disregarded payments

Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. VIII, para. 2

Employers

Generally

Commentary – Stamp Taxes Reporter ¶11-340 ; Stamp Taxes Reporter ¶70-700

Expenses

Commentary – CGT and the Private Residence ¶60-110

Generally

Commentary – CGT and the Private Residence ¶60-130 ; Golding and Connolly on Living and Working Abroad ¶7

Guaranteed selling price schemes (GSP)

Commentary – Tax Reporter ¶437-950

Income tax reporting

Commentary – Golding and Connolly on Advising British Expats 16.2.3

On or after 6 April 1993

Transporting belongings

Commentary – Tax Reporter ¶434-050

Travelling and subsistence

Commentary – Tax Reporter ¶434-100

Overview

Commentary – Stamp Taxes Reporter ¶11-340

Partner

Removal expenses

Case Law – MacKinlay (H.M. Inspector of Taxes) v. Arthur Young McClelland Moores & Co. [1988] BTC 110

Wholly and exclusively incurred expenditure

Case Law – MacKinlay (H.M. Inspector of Taxes) v. Arthur Young McClelland Moores & Co. [1989] BTC 587

Plant and machinery allowances

Commentary – Tax Reporter ¶246-180
HMRC Guidance – BIM42530 ; CA21190

Private residence relief

Commentary – Tax Reporter ¶547-000

Property purchase

Commentary – Golding and Connolly on Advising British Expats 16.3

Property traders

Conditions

Commentary – Stamp Taxes Reporter ¶70-800

Generally

Commentary – Stamp Taxes Reporter ¶11-340 ; Stamp Taxes Reporter ¶70-800

Withdrawal

Commentary – Stamp Taxes Reporter ¶70-800

Re-occupation of UK property

Commentary – Golding and Connolly on Living and Working Abroad 7.4.4

Registering with HMRC

Commentary – Golding and Connolly on Advising British Expats 16.2.1 ; Golding and Connolly on Living and Working Abroad 7.2.1

Relief

Acquisition benefits and expenses

Commentary – Tax Reporter ¶433-950

Bridging loans

Commentary – Tax Reporter ¶434-150 ; Tax Reporter ¶434-300

Change of residence

Commentary – Tax Reporter ¶433-900
HMRC Guidance – EIM03105

Disposal benefits and expenses

Commentary – Tax Reporter ¶434-000

Generally

Commentary – Tax Reporter ¶433-850

Limit on exemption

Commentary – Tax Reporter ¶434-250

Removal expenses and benefits

Commentary – Tax Reporter ¶433-900
HMRC Guidance – EIM03105

Replacement of domestic goods

Commentary – Tax Reporter ¶434-200

Reoccupation of UK property

Commentary – Golding and Connolly on Advising British Expats 16.3.4

Reporting of foreign income

Commentary – Golding and Connolly on Advising British Expats 16.2.4

Tax deduction for costs

Commentary – Golding and Connolly on Living and Working Abroad 1.2.6