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IRD issues two incorrect residence rulings – then taxpayer pays for IRD’s errors

The following article sets out a real life case example of a taxpayer who:

  • In good faith relied on an incorrect ruling from IRD in respect of his tax residence
  • Was then subjected to significant cost in overturning a second IRD ruling, also incorrect
  • Was then subjected to unsympathetic IRD debt collection procedures

We also remind taxpayers that they should not seek advice from Inland Revenue, and especially not in respect of tax residence.

Read on “IRD issues two incorrect residence rulings – then taxpayer pays for IRD’s errors”

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