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residence test

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Downsizing relief provisions for inheritance tax premium icon

Property pinball – 2

01 Feb 2017
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The latest draft legislation on residence removes some of the remaining uncertainties, says MIKE TRUMAN
08 Jan 2013
Residence test premium icon
'A hugely welcome improvement for ordinary people'
28 Aug 2012
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'SRT will be a hugely welcome improvement'
31 Jul 2012
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SHARON McKIE scrutinises the proposed statutory residence test
03 Jul 2012
Residence test receives clarification
Definition of accommodation simplified
25 Jun 2012
Timeout for statutory residence test
Twelve-month delay 'might prove helpful'
06 Dec 2011
Ordinary residence 'threat' in new rules
Proposed test includes accommodation catch, claims tax partner
05 Aug 2011
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KEITH M GORDON may be persuaded of the benefits of a statutory residence test
05 Jul 2011
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The hard edges of the proposed statutory residence test have reassured MIKE TRUMAN
21 Jun 2011
Non-residents offered legal safe harbour
Condoc proposes 45 days as clearest timescale so far
17 Jun 2011
Statutory residence test to be unveiled
Residence and domicile proposals are expected to be specific
13 Jun 2011
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Tax tip: Temporary workplace relief and the self-employed Feedback: 17 April 2025 Readers’ forum: Tax effect of leaving the UK on life assurance policy Readers’ forum: Will executors be able to claim residence nil rate band on death? Readers’ forum: What is the tax position if company is liquidated?
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New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’ Savers must act now to avoid penalties
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Annex provided self-sufficient accommodation No breach of fiscal neutrality Hypothetical contract was one of employment Overclaimed input tax on motorcycles Selling delays due to lockdown
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