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

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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.

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.

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