Budget 2013 – Analysis of key issues

Budget 2013 – A more in-depth analysis of the key points Following our summary on Budget Day of some of the Budget highlights, we’ve taken a closer look at some of the issues most relevant to our clients and contacts. It’s also been interesting to let the dust settle in the last few days and gauge the reactions of a … Read More

Budget 2013 – Statutory Residence Test (SRT)

From 6 April 2013, a new statutory residence test is to be introduced via the Finance Bill 2013 with a new definition for the tax status of individuals This follows an intense consultation which has been a grey area for advisors and HMRC alike, replacing all existing legislation, case law and guidance. The SRT will apply to income tax, capital … Read More