UR

I am writing regarding a 10-year lease agreement for a warehouse rental in the UK, for which a company has paid a security deposit. The company has also received a VAT invoice for this deposit and payment has been made accordingly. Could you please advise if the company can reclaim the VAT element on this deposit paid? Or is it only reclaimable when the landlord uses part or all of the deposit to cover unpaid amounts (such as rent or damages) under the lease? Thank you for your assistance with this matter.

Hi, considering the recent changes to the non-dom rules, I’d like to confirm whether an individual with dual tax residency between 2014 and 2020 who returns to the UK permanently would qualify for the FIG system and benefit from preferential rules for the first four years. Or would the fact that the individual held dual tax residency in both the UK and an EU country disqualify them from the FIG regime? The person's main home/domicile status was always outside UK.