Carolyn Steppler reviews the proposed changes to the remittance rules
Heather Gething and Rupert Shiers examine the proposed three-part test
Amanda Sullivan provides your at-a-glance guide
A double taxation convention between the UK and Germany, signed in March 2010, entered into force on 30 December 2010 (see SI 2010/2975).
The revised version of HMRC’s guide to Residence, Domicile and the Remittance Basis, is now available.
Chris Morgan provides a round-up of recent developments
Eloise Walker provides a case study covering all the key issues
James MacLachlan examines UK competitiveness in light of Wolseley’s migration
A senior European Commission official signalled that Ireland may have to increase its business and personal taxes and ‘become a normal tax country’ in order to restore its public finances following the banking crisis, the Financial Times reported on 1 October.