An article by Field Court Tax Chambers’ very own Peter Vaines features in the latest edition of Tax Journal. In this insightful piece, Peter examines the confusion surrounding one of the most important concepts of this extremely valuable relief: what actually is a Residence? A concise overview of the litigation surrounding this issue sheds illumination on a costly and occasionally baffling area of law which should prove invaluable in forewarning and thus forearming any practitioner who comes across this problem in the near future. The link to Tax Journal can be found here and is well worth a book mark.
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