In his latest Tax Bulletin, Peter Vaines discusses Parker v HMRC, a recent decision concerning the “exceptional days” and days in transit under the statutory residence test. He also considers when information is reasonably required for the purposes of an information notice and the meaning of “carelessness” in an appeal against penalties. These are all essential concept for any tax practitioner to understand and we hope everyone will find something of interest inside.
Please click here to read a copy of the latest Bulletin here.
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