Jonathan Ivinson Partner in McDermott Will & Emery's London Tax Group discusses the review of the residence and domicile rules in the context of the taxation of individuals which was announced in the Budget
As promised the 2003 Budget contained a review by the Treasury of the residence and domicile rules in the context of the taxation of individuals. Or rather it published a background paper in which the use of the term 'reviewing' in the title sets the tone for a holding document that not only fails to make any concrete proposals for change but also fails to make a coherent case for change.
The background paper recites the current law on residence and domicile describing the development of the rules since 1799. People who are UK resident...
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Jonathan Ivinson Partner in McDermott Will & Emery's London Tax Group discusses the review of the residence and domicile rules in the context of the taxation of individuals which was announced in the Budget
As promised the 2003 Budget contained a review by the Treasury of the residence and domicile rules in the context of the taxation of individuals. Or rather it published a background paper in which the use of the term 'reviewing' in the title sets the tone for a holding document that not only fails to make any concrete proposals for change but also fails to make a coherent case for change.
The background paper recites the current law on residence and domicile describing the development of the rules since 1799. People who are UK resident...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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