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Residence: Welcome clarity
Tim Gregory discusses the proposed simplification of the residence test ‘A statutory residence test is long overdue as the current law often relies on principles established in the 1920s and 1930s, when business practices overall were very different from those of today.’ As promised in the 2011 Budget, on 17 June the government issued its …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Gaines-Cooper v HMRC [2010] WTLR 681
- Grace v HM Revenue and Customs [2009] EWCA 1082