Podcast Location:
Download it here [file size: 18.7 MB]
Categories:
Tax Law
CPD Points:
Up to 1 point. details »

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Regulated by the Solicitors Regulation Authority:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Regulated by the Bar Standards Board:
Listen and pass the quiz: Gain 1 accredited CPD point (60 minutes)

Regulated by ILEX:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Cost:
  • FREE
Length:
30 minutes of audio
(+ optional 5 minute online quiz)
Plays on Computer:
Yes Downloadable as MP3:    Yes
Contributor(s):
Course Aims:

This podcast looks at the complex concept of residence in UK taxation. Together, the concepts of residence, ordinary residence and domicile determine how much an individual must pay in tax to HMRC. Determining whether someone is UK resident is a notoriously complex process taking in a range of different factors. This difficulty has been exacerbated by the absence of a statutory test, inconclusive guidance from HMRC and a myriad of factually complex cases going back as far as the 19th Century. This podcast aims to examine the case law, established relevant factors and Revenue guidance to break down the concept of residence into something more manageable.

Outcomes:
After completing the course you will:
  • Understand where the test for residence is to be found;
  • Know what factors are relevant in determining whether an individual is UK resident Be aware of how case law has shaped our current understanding of residence;
  • Understand why the issue of residence remains a contentious issue;
  • Be aware of the 'day counting' rules;
  • Be aware of HMRCs guidance on residence and its status as to bind the Revenue.
Level:
Complex Difficulty: 4 of 5
Classification:
Case Update
Introduction
Legal Principles
Sources and References:
  • Lloyd v Sulley [1884] 2 TC 37;
  • Reid v IRC [1926] 10 TC 673;
  • Kinloch v IRC [1929] 14 TC 736;
  • Grace v HMRC [2009] EWCA Civ 1082;
  • Lysaght v IRC [1928] 13 TC 511;
  • Gaines-Cooper v HMRC [2007] EWHC 2617;
  • R (on the application of Davies, James and Gaines-Cooper) v HMRC [2010] EWCA Civ 83;
  • Barrett v HMRC [2007] SPC 00639;
  • Hankinson v HMRC (Capital Gains Tax) [2009] UKFTT 384 (TC);
  • Miesegaes v IRC [1957] 37 TC 493.
Tags:

This is the first of a two part CPDcast mini series on the meaning of the term 'UK resident' and 'ordinarily UK resident' in the context of an individual's liability to pay UK tax. This first podcast will focus on the residence test. Part 2 of this mini series will look at the meaning of 'ordinary residence.'

Podcast added: 21/05/10

THIS PODCAST IS CURRENTLY UNDER REVIEW FOLLOWING THE PUBLICATION OF THE REVISED HMRC6 GUIDANCE ON 29 December 2010

Podcast last reviewed: 2011-04-26

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