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residence test

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Downsizing relief provisions for inheritance tax premium icon

Property pinball – 2

01 Feb 2017
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The latest draft legislation on residence removes some of the remaining uncertainties, says MIKE TRUMAN
08 Jan 2013
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'A hugely welcome improvement for ordinary people'
28 Aug 2012
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'SRT will be a hugely welcome improvement'
31 Jul 2012
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SHARON McKIE scrutinises the proposed statutory residence test
03 Jul 2012
Residence test receives clarification
Definition of accommodation simplified
25 Jun 2012
Timeout for statutory residence test
Twelve-month delay 'might prove helpful'
06 Dec 2011
Ordinary residence 'threat' in new rules
Proposed test includes accommodation catch, claims tax partner
05 Aug 2011
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KEITH M GORDON may be persuaded of the benefits of a statutory residence test
05 Jul 2011
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The hard edges of the proposed statutory residence test have reassured MIKE TRUMAN
21 Jun 2011
Non-residents offered legal safe harbour
Condoc proposes 45 days as clearest timescale so far
17 Jun 2011
Statutory residence test to be unveiled
Residence and domicile proposals are expected to be specific
13 Jun 2011
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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