This article examines the elements of the exceptional circumstances 60 day exception and in particular, its application in the COVID-19 pandemic. A case study highlights the deficiencies of the exception.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 23
This issue discusses the importance to a taxpayer of making a detailed disclosure with his tax return to HMRC as to his residence and domicile status.
Deemed Domicile – The Proposed Changes
The main subject of this conference is domicile including the recently domiciled, long-term resident and formerly domiciled rules.
Reviews – Figleaf or Shield?
In this article HMRC’s review process under TMA 1970 Part V is examined and the protection that it offers to taxpayers evaluated.