Two books on the statutory residence test

The aim of Malcolm Finney’s New Statutory Residence Test for Individuals is to pull together threads of legislation to make their whole easier to understand and to give practical guidance on its application.

The volume is set out well so readers can find topics easily. It briefly covers the background to the 2013 Finance Act including dates of pre-legislative steps allowing amendments to be traced.

The overview is worth reading by those who are new to the residence test because it introduces the two key concepts of “days spent in the UK” and “election” for the statutory test to apply pre-6 April 2013.

There is a logical progression through the book from the correct – but not intuitive – start point of the automatic overseas test for non-residence followed by the automatic residence test then the sufficient ties test.

Split year status ...