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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
Residence test premium icon
'A hugely welcome improvement for ordinary people'
28 Aug 2012
More shades of grey premium icon
'SRT will be a hugely welcome improvement'
31 Jul 2012
Fifty shades of grey premium icon
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
A good StaRT premium icon
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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Out & about: 3 October 2024 Number of claims falls but expenditure rises Consultation on electronic invoicing promised Businesses value stability and certainty Scottish government consults on building safety levy
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Property with carrier stream is mixed use Correct for HMRC to give cross-undertaking Error on assessment did not invalidate discovery Offshore group member did not exercise control Supply of legal services was not linked to taxable supplies
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