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Tax Alert - April 2014


Tax AlertTax Alert is a monthly publication that keeps you up to date with the latest developments in tax. The alert is compiled by our national tax specialists who are continually monitoring the outlook for new tax developments and analysing the implications for our clients.

Tax residence - clearing the muddy waters
Tax practitioners have been in uncertain territory for more than a year following the release of the Inland Revenue’s draft statement on tax residence which put “a cat among the pigeons” as it proposed a change in interpretation on long-standing tax residence issues for individuals. Then, late last year came a worrying Taxation Review Authority (TRA) decision on the concept of when a permanent place of abode arises, adding fuel to the fire.

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