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Statutory residence test enters into force

The Finance Bill 2013 recently came into force, which includes provisions governing the statutory residence test

The extent to which an individual is subject to UK tax depends on whether they are resident or domiciled in the UK. The underlying principle is that

There were no surprises in Damian Green's speech at the Policy Exchange on Thursday 2 February so far as high value migrants are concerned

In today's age many of us find ourselves having ties to other countries, be they through a holiday home, jobs or families

Under new Government plans, wealthy investors ploughing millions into the country, will be fast-tracked to permanent residency in the UK