CIOT lists ‘initial points’ on statutory definition of tax residence

Andrew Goodall

The CIOT has published a note of ‘initial points’ raised on behalf of its members in meetings with HMRC and HM Treasury to discuss the June 2012 response document.

Statutory definition of tax residence and reform of ordinary residence: a summary of responses invited comments by 13 September 2012 on the revised proposals, which include draft legislation for Finance Bill 2013.

Issue: 1135
Categories: News , International taxes , Private client taxes , Residence , Tax policy , Tax policy & administration

The proposed statutory residence test

Tax bodies welcome progress on statutory residence test

Gaines-Cooper decision highlights need for certainty on residence, say experts

The proposed statutory residence test

EDITOR'S PICK

Reform of the international tax architecture: the UN fails to reach consensus

Philip Baker KC

1 /7

SDLT: gardens, grounds and grazing

Max Schofield

2 /7

Much ado about non-doms: the new policy paper

Helen McGhee , Lynnette Bober

3 /7

A capital blow for deducting management expenses

Kyle O'Sullivan

4 /7

VAT on private school fees: 10 takeaways

Etienne Wong

5 /7

The new Labour government: challenges and opportunities

David Gauke , Bezhan Salehy

6 /7

Beneficial ownership: practical applications

Helen Buchanan , Matthew Everett , Gabrielle Van der Haegen

7 /7

Reform of the international tax architecture: the UN fails to reach consensus

Philip Baker KC

SDLT: gardens, grounds and grazing

Max Schofield

Much ado about non-doms: the new policy paper

Helen McGhee , Lynnette Bober

A capital blow for deducting management expenses

Kyle O'Sullivan

VAT on private school fees: 10 takeaways

Etienne Wong

The new Labour government: challenges and opportunities

David Gauke , Bezhan Salehy

Beneficial ownership: practical applications

Helen Buchanan , Matthew Everett

CASES

Read all

IN BRIEF

Read all

Market leading insight for tax experts

Corporate Taxes

Employment taxes

Indirect Taxes

International Taxes

Private Business Taxes

Private Client Taxes

Real Estate Taxes

Stamp Taxes

Tax policy & administration

CIOT lists ‘initial points’ on statutory definition of tax residence

EDITOR'S PICK