Tolley’s Statutory Residence Test, 3rd Edition

U.K.

Tolley’s Statutory Residence Test, 3rd Edition

Edited by Carolyn Steppler · Jane Scott
LexisNexis U.K. December 2024

Specifications

ISBN-13
9780754559917
Publisher
LexisNexis U.K.
Publication
December 2024
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
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Details

Tolley's Statutory Residence Test provides an explanation of the test, as well as identifying and discussing areas of technical concern (for example imprecise or inadequate definitions of terms used in the legislation) and commenting on HMRC Guidance. It also contains practical guidance with examples of common situations. This third edition takes into account updates to the law and guidance, new case law and also includes comment on HMRC enquiries under the statutory residence test (SRT) and the 2025 proposed changes to the UK tax regime where, with the abolition of domicile as a factor determining UK tax liability, the SRT takes on increased significance.

Although the statutory test does make it easier for a person's residence status to be determined, it is not the straightforward test that was originally proposed. The lack of definition of various terms used in the legislation, such as 'partner' and 'home', means that the legislation still contains areas of uncertainty on which practitioners will need guidance.

Table of Contents

  1. The history of the SRT
  2. The test (overview of the new test and how it will work)
  3. Definitions - look at some of the more difficult areas, eg, "only home" "available accommodation"
  4. Leaving the UK – employees
  5. Leaving the UK – HNWIs
  6. Coming to the UK – employees
  7. Coming to the UK – HNWIs
  8. The new split year test
  9. Trustees - the impact of the SRT on trustees and the accidental importing of trusts
  10. Ordinary residence and the new overseas workdays tests
  11. Case law - how much will existing case law continue to apply in the SRT world
  12. Impact of SRT on other areas of the law - eg. T.O.A., remittance basis, five year anti-avoidance rules.

About the Author

By Carolyn Steppler and Jane Scott, Ernst and Young

Price on request
New Edition is available now !
Go to New Edition
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
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