Field Court Tax Chambers

Peter Vaines’ article on HMRC response to assist the accidental UK resident first published in the Tax Journal is now available here. Whether HMRC would enforce their strict policy on days spent in the UK to those unexpectedly there as a result of the pandemic has been an area of considerable concern to many. Although HMRC’s statement of 9 March does not cover all circumstances, it will be an enormous relief for many people whose careful day count planning would be otherwise wrecked by the consequences of the virus. This article from the man described as a legend in the field of domicile and residence explores the extent of the relaxation. It provides both a useful analysis of the law and practice and a practical aide memoire from Tax Counsel regularly consulted by clients faced with the significant tax consequences of becoming UK resident.

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