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STATUTORY-RESIDENCE-TEST


HMRC comes to the rescue.
Andrew Goldstone and Natalie Quail (Mishcon de Reya) review the latest tax developments affecting private clients, including the three key consultations.
 
Andre Anthony (CMS Cameron McKenna) explains the tax issues arising on the importation of a private jet into the EU by a non-EU resident.
 

Priya Dutta answers a query on the tax residency of employees seconded to overseas offices and undertaking training in the UK

Carolyn Steppler and Jane Scott consider whether it may be easier for some individuals to become non-UK resident under the SRT, now the concept of a ‘clean break’ has been removed

Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients

Malcolm Finney answers a query on split-year residence and the sale of shares.

From Peter Vaines, Squire Sanders, writing in UK Tax Bulletin, September 2013

Tim Humphries answers a query on taxation of a Canadian individual taking up employment in the UK

Card image Mike J Haynes, William Arrenberg, Richard Harryman, Steve Wade, Malcolm Finney, David Smith, Casey O’Hara

Navigate your way through the rules, with William Arrenberg, Casey O’Hara, Richard Harryman, Mike Haynes, David Smith, Steve Wade and Malcolm Finney.

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