UK & Offshore Tax Planning Blog
The new statutory residence test will apply from April 2013. It will bring in a radical shift in how UK tax residence is determined and should make it much more clear when you are non-resident. Although the statutory residence test only applies for…
The Government has published the responses to the consultation on the new Statutory Residence Test. The consultation is ongoing but they've already announced a number of amendments to how the Statutory Residence Test will operate in 2013. In this…
HMRC has released more details on how the new General Anti Avoidance Rule ("GAAR") could apply from April 2013. One of the negative aspects of the proposals is the absence of a statutory or informal clearance procedure to determine whether or not the…