Capital gains tax

Commentary – 8.1

Foreign spouse tax implications

Commentary – 8.5

National Insurance contributions

Commentary – 8.3.2

Non domicile IHT planning

Commentary – 9.1

Offshore bonds

Commentary – 8.4

PAYE

Commentary – 2.3.19

Remittance basis

Commentary – 6.4.18.7

Share options

Commentary – 8.2

Split-year treatment

Commentary – 8.3.1

Tax departure certificates

Commentary – 8.6

Tax planning

Commentary – 8.3.1