More on IR20
Thursday, 15th May 2008
HMRC have made the following announcement in relation to the IR20 pamphlet:
Tax experts discuss residence and domicile
Monday, 12th May 2008
CIOT have placed a webcast on their website, with John Whiting and John Barnett discussing the issues surrounding residence and domicile.
Updated IR 20
Wednesday, 7th May 2008
HMRC have updated the IR20 booklet, which describes the residence rules and how to work out whether or not a person is resident in the UK for tax purposes.
Grace v Revenue & Customs Commissioners
Wednesday, 13th February 2008
Dr AN Brice; Special Commissioners; 29th January 2008
Another pilot case. The appellant was a British Airways pilot who was born in South Africa but came to live in England. He then bought a house in South Africa and set up his home there, commuting to the UK for his work. He retained his house in the UK for this purpose. Read more
Residence and domicile: proposed amendments to the residence and domicile tax rules
Friday, 18th January 2008
The Government have published further details on the proposed amendments to the residence and domicile tax rules. There are: draft legislation, explanatory notes, and frequently asked questions (with answers).
Paying a fairer share: a consultation on residence and domicile
Thursday, 6th December 2007
In the Pre-Budget Report the Government announced a package of reforms of the residence and domicile personal tax rules. On 6 December 2007 it published a consultation document containing further detail on these changes, and has invited views on their implementation. It is also consulting on whether any further changes should be considered. The consultation will run until 28 February 2007. Read more
