A fractal is an object that, at first glance, appears to have a fairly simple shape. Closer inspection, however, reveals that its exterior in fact consists of tiny replicas of the overall form, in ...

A few days ago, one of the daily tax services reported that the billionaire investor and businessman, Carl Icahn, was planning to move his home from New York City to Florida, presumably for tax ...

International accountant and shipping adviser Moore Stephens says the introduction by the UK of a statutory residence test will bring much greater certainty to an area previously decided largely on ...

In recent years, UK law on tax residence has become increasingly problematic following a number of high-profile cases and changes to the UK Revenue’s published guidance. Although for most people ...

HM Revenue & Customs has attempted to clarify a few points in its non-dom statutory residence test, although tax advisers have suggested some rules are no clearer. A guidance note published today (23 ...

A SUMMARY OF RESPONSES to the statutory residence test along with guidance has been published by HM Revenue & Customs. The draft legislation, which outlines the definition of tax residence in the UK, ...