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15 August 2013
15 August 2013 - Finance Act 2013 introduces The UK's New Statutory Residence Test
Article written by David Klass and Janice Houghton, published in Global Tax Weekly, 15 August 2013, outlining some of the amendments made to how the new residence rules as implemented in Finance Act 2013 will work, particularly in respect of the termination payments foreign service exemption, and raising some practical pointers to be aware of in applying them.
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