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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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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east
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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid
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