Kent Solicitors

To follow up on a previous posting, it is becoming more and more difficult to become non-resident for UK tax purposes. In a recent case, the evidence before the Special Commissioners on whether a bonus paid to a pop music manager was taxable included an examination of his diary, bank records, credit card payments, cash withdrawals, living arrangements and working activities abroad, and his professed intention to leave the UK. It seems that to suceed in arguing that one is non-resident, there must be a distinct break in the pattern of the taxpayer's life.

Labels: UK residence resident income tax