Legal & Finance: Scrutiny Put On 90-Day Tax Rule

Summary


Individuals, who are not paying tax in the UK because they spend less than 90 days in the country, could be facing a hefty tax bill after a ruling given by Special Commissioners.

They decided that the 90day rule was not the only factor determining whether a person is a UK-resident.

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Extract


Legal & Finance: Scrutiny Put On 90-Day Tax Rule

In the case Shepherd v HMRC, the Commissioners rule...

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