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STATUTORY-RESIDENCE-TEST


A tax on conscience? A moral dilemma for non-residents premium
Card image Robert Waterson
Card image Liam McKay
The Upper Tribunal has, for the first time, considered the meaning of ‘exceptional circumstances’ in the context of statutory residence – and it has set the bar extremely high, write Robert Waterson and Liam McKay (RPC).
7 September 2023
The statutory residence test: an exceptionally useful case on ‘exceptional circumstances’ premium
Card image Dominic Lawrance
Card image Catrin Harrison
Dominic Lawrance & Catrin Harrison (Charles Russell Speechlys) examine the first reported judgment which makes it clear that the relief is there to prevent injustices arising from the prescriptive nature of the statutory residence test.
16 June 2022
UK residence: exceptional days
Card image Peter Vaines
HMRC comes to the rescue.
28 March 2020
Private client briefing for September 2016 premium
Card image Andrew Goldstone
Card image Natalie Quail
Andrew Goldstone and Natalie Quail (Mishcon de Reya) review the latest tax developments affecting private clients, including the three key consultations.
 
14 September 2016
Importation of private aircraft into the EU by a non-EU resident premium
Card image Andre Anthony
Andre Anthony (CMS Cameron McKenna) explains the tax issues arising on the importation of a private jet into the EU by a non-EU resident.
 
9 December 2015
Ask an expert: Secondees training in the UK premium
Card image Priya Dutta

Priya Dutta answers a query on the tax residency of employees seconded to overseas offices and undertaking training in the UK

5 June 2014
Statutory residence test: the end of the ‘clean break’ premium
Card image Jane Scott
Card image Carolyn Steppler

Carolyn Steppler and Jane Scott consider whether it may be easier for some individuals to become non-UK resident under the SRT, now the concept of a ‘clean break’ has been removed

1 May 2014
Private client briefing for January 2014 premium
Card image Miranda Chamberlain
Card image Wendy Walton

Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients

30 January 2014
Ask an expert: Split-year residence and sale of shares
Card image Malcolm Finney

Malcolm Finney answers a query on split-year residence and the sale of shares.

20 November 2013
Statutory residence test ‘may cause a few problems’ premium
Card image Peter Vaines

From Peter Vaines, Squire Sanders, writing in UK Tax Bulletin, September 2013

9 October 2013
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