The lecture notes from last week’s Tax Chambers, 15 Old Square seminar on Finance Bill 2013: Residence and Domicile Issues have been added to the Articles section of the website…
The articles are:
James Kessler QC on Arrival and Departure: Split years and temporary non-residence;
Amanda Hardy on The New Treatment of Liabilities for Inheritance Tax; and
Setu Kamal on The Statutory Residence Test.