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Budget/FB: Residence and Domicile

In the second of two articles Lynnette Bober National Tax Consultant at Smith & Williamson provides a post-FB update on residence and domicile issues focussing on the remittance basis guidance
In my article on page 11 of Issue 980 I discussed the Finance Bill 2009 amendments to the remittance basis of taxation. This article focuses on some residence issues and discusses the various residence domicile and remittance basis guidance released recently by HMRC. An understanding of the main Finance Act 2008 changes with respect to residence and the remittance basis is assumed.
It should be noted that Finance Act 2008 introduced important changes to the specific workings of the remittance basis in relation to employment income and employment-related securities. This article does not cover these developments.

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