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RESIDENCE


The statutory residence test: ten things we find very difficult about you starpremium
Card image Claire Weeks
Card image Aoife McCauley
The SRT may be better than the old common law, but there are a number of inconsistencies and ambiguities in the legislation that can make it difficult to apply, write Claire Weeks and Aoife McCauley (Maurice Turnor Gardner).
26 June 2024
Ask an expert: Will a virtual server give rise to a taxable presence in the UK? premium
Card image Christopher Eames
A server physically located in the UK cannot give a person a permanent establishment in the UK. Christopher Eames (Mishcon de Reya) considers a real life scenario which tests the limits of that principle.
29 May 2024
Other cases that caught our eye: 19 January 2024 premium
The meaning of ‘residence’ for LBTT purposes: A Blue v Revenue Scotland [2023] FTSTC 4 (21 December 2023) is a case on the additional dwelling supplement rules for Scottish land and buildings transaction tax, particularly the rules relating to...
16 January 2024
Why constructive ambiguity is sometimes the best policy premium
Card image Jeremy Mindell
Jeremy Mindell (Primondell) believes that judicial interpretation of existing legislation is preferable to a wholesale codification of the law that would become outdated and easy to manipulate.
28 April 2021
International business operating models: the tax issues premium
Card image Gavin Orpwood Louise Keegan Hannah McKenzie
Hannah McKenzie, Louise Keegan and Gavin Orpwood (PwC) examine the tax risks to international business operating models.
3 December 2020
Jersey’s economic substance rules premium
Card image Rupert Lee
Rupert Lee (Deloitte) examines Jersey’s newly introduced economic substance legislation.
15 May 2020
Private client review for April 2020 premium
Card image Andrew Goldstone
Card image Moustapha Hammoud
Andrew Goldstone and Moustapha Hammoud (Mishcon de Reya) provide a monthly update.
15 April 2020
UK residence: exceptional days
Card image Peter Vaines
HMRC comes to the rescue.
28 March 2020
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