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residence test
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Downsizing relief provisions for inheritance tax
Property pinball – 2
High definition
The latest draft legislation on residence removes some of the remaining uncertainties, says MIKE TRUMAN
Residence test
'A hugely welcome improvement for ordinary people'
More shades of grey
'SRT will be a hugely welcome improvement'
Fifty shades of grey
SHARON McKIE scrutinises the proposed statutory residence test
Residence test receives clarification
Definition of accommodation simplified
Timeout for statutory residence test
Twelve-month delay 'might prove helpful'
Ordinary residence 'threat' in new rules
Proposed test includes accommodation catch, claims tax partner
A good StaRT
KEITH M GORDON may be persuaded of the benefits of a statutory residence test
Glorious black and white
The hard edges of the proposed statutory residence test have reassured MIKE TRUMAN
Non-residents offered legal safe harbour
Condoc proposes 45 days as clearest timescale so far
Statutory residence test to be unveiled
Residence and domicile proposals are expected to be specific
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