Whether doctor resident in UK
A country-by-country guide to some of the key tax developments in 2011
Five leading tax professionals, including HMRC's Judith Knott, took part in a roundtable discussion on UK tax competitiveness. Much of the discussion, chaired by John Overs, concerned CFC reform and the potential ‘gateway’ test to filter cases out of the regime.
In light of the judgment, Patricia Mock and Bill Dodwell look at what it means for HMRC powers regarding extra-statutory concessions and contending residency, and legitimate expectation
Tax experts who have been calling for a statutory definition of ‘residence’ for many years have welcomed proposed reforms but flagged a number of issues to be addressed.
Carolyn Steppler reviews the proposed changes to the remittance rules
Heather Gething and Rupert Shiers examine the proposed three-part test
Amanda Sullivan provides your at-a-glance guide