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The statutory residence test

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Published on: 18 April 2013

Published by a LexisNexis Private Client expert

Table of contents

Original news
What is the significance of the introduction of the statutory residence test?
Are there any concerns with the construction or operation of the three tests?
Do you envisage difficulties in the interpretation of the tests?
What practical impact will the statutory residence test have?
How will this affect tax planning?
What will it mean for businesses, internationally mobile employees and individuals who consider themselves non-resident and who regularly spend time in the UK?

Article summary

Private Client analysis: the long-awaited statutory definition of tax residence in the UK is more complicated than many had hoped says Daniel Crowther, a director at KPMG.

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