Ties to home may over ride UK 90 day rule
(TIMES): Wealthy people planning to move abroad for part of the year to beat the 50% top rate of tax have been dealt a blow by Revenue guidance on becoming non-resident. However, guidance from HM Revenue and Customs (HMRC) in April indicated that non-residents may have to pay full UK tax if their lifestyles suggest they still have strong associations with Britain — such as membership of a UK gentleman’s or sports club — even if they meet the 90-day test.
Category: Business
