Tax experts who have been calling for a statutory definition of ‘residence’ for many years have welcomed proposed reforms but flagged a number of issues to be addressed.
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