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The hard edges of the proposed statutory residence test have reassured MIKE TRUMAN
KEY POINTS
- Length does not mean complexity and complexity does not mean uncertainty.
- The new residence proposals will mean much more legislation but will give a clear answer.
- Even the ‘non-conclusive’ section gives clear answers when specific circumstances are considered.
- Some of the proposed limits are much stricter than at present.
While as they might say on the BBC ‘other versions of tax legislation are available’ whenever the press want to illustrate the length of the UK code they use Tolley's Yellow Tax Handbook and Orange Tax Handbook.
They usually go on to comment about the complexity of tax legislation as if complexity were inevitably proportional to length and then about the difficulty of knowing whether you are complying with the law as if that were inevitably...
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