Peter Vaines tackles residency, domicile and Polish plumbers' suits
HMRC (the Revenue) has issued another batch of frequently asked questions and answers only a month after the last lot. It is a bit like University Challenge. We should not complain—this is very helpful material including the following:
- ● A new section on alienation which does not contain any fresh thinking, but is a helpful and clear confirmation of the position.
- ● There are numerous references throughout the document confirming that the existence of Extra Statutory Concession A11 (split year treatment) will not operate to reduce the £30,000 charge or affect the new provisions in any way.
- ● Similarly, there are a number of references to Treaty residence which confirm that all years of actual residence in the UK will count towards the seven year test even if in some years the taxpayer was treated as resident in another country under a double taxation agreement tiebreaker.
- ● There is a detailed explanation of the rules in s 809W,
