The High Court case of Mehjoo v Harben Barker attracted a lot of attention both in the media and amongst accountants, regarding specialist tax advice. According to some media reports, the case meant that accountants were required …
Tax Residence continues to be an interesting area – and an active one for HMRC challenge. Having burned many years of their own guidance in taking Gaines-Cooper to the highest court in the land – …
The recent High Court case of Mehjoo v Harben Barker has attracted a lot of attention both in the media and amongst accountants, regarding specialist tax advice. According to some media reports, the case …
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ResidenceAs of 6 April 2013, whether an individual is resident in the UK for tax purposes will be determined by the Statutory Residence Test. It is designed to give taxpayers greater certainty and clarity as …
In the case of Yates V HM Revenue & Customs, the taxpayer Ms Yates appealed against the decision that she was UK resident from the tax years 2003/04 to 2006/07. Ms Yates claimed she was …