Legal News

The statutory residence test

Published on: 18 April 2013

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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