IAS Global Watch*



February 16, 2010

- IAS Global Watch Archive

International assignment services' home page

    

United Kingdom - Judgment delivered in Judicial Review of HMRC's guidance on residency

A long awaited judgment has been handed down in the Judicial Review of Her Majesty's Revenue and Customs (HMRC) application of its guidance on UK tax residency, IR20. Although the taxpayers were unable to persuade the Court that if HMRC applied its guidance as published they would be regarded as non-resident as claimed, the guidance it had issued was held to be binding on HMRC. The taxpayer has a legitimate expectation that HMRC will not resile on its assurance that he should be regarded as not resident and not ordinarily resident, provided that he meets the terms of that guidance.

Click here for more information.


*connectedthinking   		    

 

 



This document is for general information purposes only and should not be used as a substitute for consultation with professional advisors.

This e-mail was sent by PricewaterhouseCoopers LLP, with a principal place of business at 300 Madison Avenue, New York, NY 10017. If you no longer wish to receive this particular e-mail communication from PricewaterhouseCoopers LLP, click the Subscriber Profile link in the footer of this e-mail to log into our subscription management system. From this site, you can select which publications you want to receive or you can choose not to receive any of the available publications.
Privacy    Subscriber Profile
The information transmitted is intended only for the person or entity to which it is addressed and may contain confidential and/or privileged material. Any review, retransmission, dissemination or other use of, or taking of any action in reliance upon, this information by persons or entities other than the intended recipient is prohibited. If you received this in error, please contact the sender and delete the material from any computer. PricewaterhouseCoopers LLP is a Delaware limited liability partnership.
Global Watch: United Kingdom - Judgment delivered in Judicial Review of HMRC’s guidance on residency