Is this the way to make tax law?
Draft legislation setting out the proposed statutory residence test in the June consultation document (Statutory definition of tax residence and reform of ordinary residence: a summary of responses (HM Treasury and HMRC) dated June 2012) has real shortcomings from both substantive and drafting perspectives.
Narrow specific questions posed in the document re-emphasise that this is a missed opportunity to adopt rules that fit the needs of the UK in the 21st century. Well-drafted legislation will of course bring more certainty than the existing case law as administered by HMRC. As a legislative project however the proposed draft legislation leaves much to be desired. The relative simplicity logic and brevity with which the proposals were described in the 2011 document (Statutory definition...
