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Residence: The Definition in Practice 5th Edition

Residence: The Definition in Practice 5th Edition

Residence: The Definition in Practice 5th Edition

Author: Keith Gordon
Publisher: Claritax Books
ISBN: 9781917167079

Previous Edition ISBN: 9781912386550
Published In: May 2024
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

This book explains how the statutory residence test (SRT) is applied in practice. The SRT for individuals is especially relevant for income tax and capital gains tax but the rules also apply in some circumstances for inheritance tax and corporation tax purposes.

New for this edition:

Case law confirmation that the SRT does more than merely codify previous HMRC practice
Likely increasing relevance of residence in relation to IHT with abolition of domicile rules
Important new section on residence and double tax treaties
Expanded commentary on importance of distinction between arrivers and leavers
Clarification re work carried out in the course of an unincorporated property business
Expanded commentary re children resident for education (re end of term dates)
Clarification re limited meaning of “close relative”
Court of Appeal discussion re meaning of “night” in the context of statutory residence
Upper Tribunal guidance re interpretation of “exceptional circumstances”
Clarification that FCDO travel advice can differ as between different parts of any given country
Upper Tribunal guidance re meaning of “home”
Expanded definition of parenting leave
Clarification re cap on tax liability of non-residents
New chapter on non-residence under SDLT rules

Introduction to the statutory residence test (SRT)

Overview of the SRT

When an individual is always non-resident in the UK

When an individual is always resident in the UK

The rule in all other cases

Defining key concepts

Split-year treatment

Temporary non-residents

Abolition of ordinary residence

Transitional matters

Scottish taxpayers

Welsh taxpayers

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