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HMRC have clarified certain points in the residence and domicile consultation
Those with investments held in offshore trusts most vulnerable, warns PKF
Elections when two residences are available seem to cause problems. RICHARD CURTIS considers some aspects and possible solutions
Comment on the latest provisions that will make a series of changes to current rules
If a group of disparate professionals cannot agree on residence and non-domicile tax issues, what hope is there for sensible legislation, asks ALLISON PLAGER
Low-income groups face a 'bureaucratic nightmare', claims LITRG
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
'Important core of people' wil be hardest hit by changes, warns finance veteran
At Christmas most of us dream of getting away. The editor is dreaming of his own Great Escape... from CHRIS WILLIAMS's annual article
There is a case for a statutory test of residence, asserts OWEN CLUTTON, in an article written before the latest consultation document was issued
But no relevant legislation - which is promised 'soon'.
Body calls for CGT changes for trusts and companies set up by the non-domiciled to be halted until they can be properly assessed
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