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.
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