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Issue:
4469
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Categories:
Comment & Analysis
, Events
, accelerated payments
, Travel expenses
, Admin
, Avoidance
, Capital Gains
, Compliance
, Income Tax
, Inheritance Tax
, International
, Investigations
, Residence & domicile
Highlights from the event held at the University of Warwick
SPEAKERS
- Emma Chamberlain Pump Court Tax Chambers
- Peter Rayney Peter Rayney Tax Consulting
- Dean Wootten Tolley Tax Training
- James Bullock Pinsent Mason
90-day long tail
Emma Chamberlain warned that non-resident “arrivers” with two UK ties (for example accommodation and work here) can spend up to 120 midnights in the UK in the first year but would then have a further tie for the following two years having spent 90 days in the UK in one or more of the previous two years.
They would only be able to spend 90 midnights in the UK in those two years if they wanted to remain non-resident. It is not therefore until year four that they can again spend up to 120 nights assuming nothing else...
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