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Residence and Domicile Review

Janet Paterson, Partner, Creaseys LLP, explains how the Budget has provided a number of welcome relaxations on the rules as initially drafted on the taxation of non-domiciliaries and the definition of residence

 
Janet Paterson Partner Creaseys LLP explains how the Budget has provided a number of welcome relaxations on the rules as initially drafted on the taxation of non-domiciliaries and the definition of residence
 
Thanks in a large way I suspect to the lobbying by STEP the 12 March 2008 Budget announcement outlines a number of additional measures to relax the initial proposals of 18 January (see The Tax Journal Issues 919 and 920 4 and 11 February 2008). Although some aspects remain unclear and we do not have detailed revised draft legislation in all areas this...

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