HMRC
What advisers need to know about the statutory residence test
A recent HMRC case has shown the UK taxman will ‘instigate intensive enquiries where exceptional circumstances are claimed’
IHT receipts reach £3.2bn
A £300m increase compared to the same period last year
UK tax tribunal delivers outcome on domicile case
Appeal results in reduction in taxes of around £100,000
‘Home loan’ IHT avoidance scheme escapes double tax charge
But scheme did fail to save any inheritance tax
