Newth Talks Tax - Leaving the UK

Leaving the UK

Jason Sharp disclosed that his client was leaving the UK permanently in June 2007 in his query of 29 March 2007. The client had been resident and ordinarily resident in the UK for over 10 years, so that Jason assumes that ‘split year’ treatment cannot apply.

Jason was confused, however, by the wording of HMRC Extra-Statutory Concession ESC D2.

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