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Eight days a week

09 January 2008 / Mike Truman
Issue: 4140 / Categories: Comment & Analysis , Residence & domicile
MIKE TRUMAN gets to grips with the consultation document on residence, which proposes that a week spent in the UK will count as eight days

Key points

  • Consultation document has been issued without draft legislation.
  • Is it suggesting that there may be some safeguards in the new tests?
  • If not occasional visitors to the UK could easily be treated as resident.
  • Mistakes and problems in the consultation paper examples.

It is beginning to become apparent that we did not really have a Pre-Budget Report back in October at least not so far as the tax proposals were concerned. We had the publication of what would normally have been kept private — the working draft as at that date of what was to become the PBR tax proposals in due course.

These proposals have been issued over the following three months in consultation paper format and on 6 December (about the date when the PBR would normally have been expected) two of...

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