Originally broadcast on Monday, February 27, 2012 - 12:30

The proposed statutory residence test aims to clarify the vague and confusing rules that determine tax residence. The proposals will introduce a three stage self-assessment test, which will determine if the individual is resident or non-resident. If this cannot be established conclusively, there is series of ‘connection tests’. It will be vitally important in borderline cases to keep detailed records of time spent in the UK and activities undertaken. It is now expected that the new rules will take effect from April 2013 but now is the time to start planning for the changes ahead.

Our eminent speakers will examine the proposals and offer you practical tips on how to prepare for them.

This webinar will cover:

• Statutory Residence Test - practical implications
• The remittance basis, with particular reference to the new proposed relief for commercial investments
• Swiss/UK tax agreement
• Deemed domicile and ordinary residence
• Offshore tax issues, including anti-avoidance provisions