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Tolley’s Statutory Residence Test, 3rd Edition

New Arrival Tolley’s Statutory Residence Test, 3rd Edition

Tolley’s Statutory Residence Test, 3rd Edition

作者： Carolyn Steppler; Jane Scott
出版商： Tolley
ISBN: 9780754559917
出版时间 December 2024
规格： Paperback
适应领域： U.K. ? 免责申明：
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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.
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.
By Carolyn Steppler and Jane Scott, Ernst and Young

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