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Tax Aid conference, 7 November 2008. Reported by REBECCA CAVE, director of Taxwriter Ltd
SPEAKERS
- Mike Truman: editor of Taxation
- Mark Ward: tax lecturer and partner of PTP
- Greg Hare: national tax technical partner at Baker Tilly
- Mike Down: head of tax risk and investigations management group at Baker Tilly
- Kevin Slevin: founder of Slevin Associates
Non residence and remittance
In reply to the question ‘how can I become not resident in the UK?’ Mike Truman suggested that the only honest answer is to say ‘I have no idea’.
That is until a clear statutory test for residence in the UK is introduced. In the meantime the advice taken from the case of Reed v Clark [1985] STC 323 is not to set foot in the UK for at least one tax year; have a settled intention not to be in the UK; maintain a base...
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