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HMRC are about to send out letters to taxpayers who are non-domiciled and claimed the remittance basis on their tax returns in 2011/2012. Their letter says, ‘Our experience shows most people who claim the remittance... read more
For years the rules regarding tax residence and non-residence in the UK have been governed by HMRC guidelines and case law. That has left uncertainty especially since HMRC won a case against a taxpayer whom... read more
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