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Understanding the statutory residence test

26 February 2013 / Matthew Hutton
Issue: 4392 / Categories: Comment & Analysis , Events , Residence & domicile
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IBC conference, Grange City Hotel, London

SPEAKERS

  • Sharon McKie McKie & Co (Advisory Services) LLP
  • Simon McKie McKie & Co (Advisory Services) LLP
  • Peter Vaines Squire Sanders (UK) LLP
  • Keith Gordon Atlas Chambers
  • John Barnett Burgess Salmon LLP
  • Patrick Way Grays Inn Tax Chambers
  • Emma Chamberlain Pump Court Tax Chambers

Residence test improvement?

Sharon McKie commented that the statutory residence test (SRT) which will apply from April 2013 is undoubtedly an improvement on the current regime and most taxpayers will be able to determine their residence status to a high degree of probability. A significant minority of taxpayers however ...

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