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Residence & domicile

Extended coverage of the Gaines-Cooper hearing in the Supreme Court
KEITH M GORDON may be persuaded of the benefits of a statutory residence test
DAVID TREITEL looks at the change made by the IRS to the American amnesty and at the extra reporting requirements
The hard edges of the proposed statutory residence test have reassured MIKE TRUMAN
Statutory residence test
Ogden (TC1077)
Mark Higgins Rallying (a firm) (TC1200)
Condoc proposes 45 days as clearest timescale so far
Residence and domicile proposals are expected to be specific
Draft anti-avoidance legislation

It’s time to end the archaic practice of taxing people on the basis of where they were born, says VICTOR CLARENDON

KEVIN SLEVIN explains why advisers should be aware of a tax planning opportunity for non-domiciled parliamentarians
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