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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
More shades of grey premium icon
'SRT will be a hugely welcome improvement'
31 Jul 2012
Fifty shades of grey premium icon
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
A good StaRT premium icon
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: Research and development – subsidised and contracted out claims Readers’ forum: Tax implications of farmland passed on during mediation Readers’ forum: Tax implication of undervalue of shares Readers’ forum: Is there a duty to disclose negligible income? Readers’ forum: Should VAT be charged on export of goods?
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Independent schools’ VAT legal challenge fast-tracked January agent update published Proposal to destroy original wills abandoned Delivery drivers latest focus for HMRC In brief: 23 January 2025
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Quay wall functioned as plant, not premises Event met the charitable objectives Companies had behaved dishonestly HMRC’s treatment of appeal was reasonable Taxpayer acted with reasonable care
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This week's opinion: 23 January 2025 Independent schools’ VAT legal challenge fast-tracked January agent update published Proposal to destroy original wills abandoned Delivery drivers latest focus for HMRC
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