TAA and the Overkill Defence

TAA and the Overkill Defence Best to be prudent and kill them all, God will know his own kind! – The Bishop at the gates of Beziers First, A Past Instance of Overkill Sometimes in the course of his or her submissions, a barrister will employ the technique of reductio ad absurdum, such as thatContinue reading “TAA and the Overkill Defence”

The Statutory Residence Test

This piece is based on a speech I delivered at the Tax Chambers seminar in April 2013. 1. Background to the recent consultation and legislation HMRC withdrew their publication, IR20 in 2009. IR20 had been relied upon by many thousands of taxpayers in good faith since its introduction in 1973. It was thought to provideContinue reading “The Statutory Residence Test”