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.
To continue reading this news article, as well as thousands of others like it, sign in with LexisNexis or register for a free trial