STATUTORY-RESIDENCE-TEST

‘A victory for common sense’. Emily Osborne (Fladgate) reviews an FTT decision on exceptional circumstances and transit days under the Statutory Residence Test.

Statutory residence: transit exemption and exceptional circumstances

Court of Appeal decides moral obligations can be part of ‘exceptional circumstances’ for statutory residence test.

Oliver Marre

The Upper Tribunal’s decision in McCabe shows how difficult it can be to challenge findings of fact when confronted with multi-factorial tests, writes Oliver Marre (5 Stone Buildings).

Claire Weeks

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).

Robert Waterson

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).

Catrin Harrison

Dominic Lawrance

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.

Peter Vaines

HMRC comes to the rescue.

Andrew Goldstone

Natalie Quail

Andrew Goldstone and Natalie Quail (Mishcon de Reya) review the latest tax developments affecting private clients, including the three key consultations.