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Trustee residence: A permanent fog

Category Technical Articles
AuthorTechnical Department
Article by Simon McKie, designated member, McKie & Co. This article appeared in the December 2009 issue of Tax Adviser and is based on a longer one that will appear in Private Client Business shortly. Published guidance on the Deemed Residence Rule is imprecise and, in places, misleading, says the author.

December 2009 by Simon McKie

Technical Team

 

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