Continue reading "Statutory Residence Test: Objective, clear, certain?"
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Statutory Residence Test: Objective, clear, certain?
Hannah Herbert weighs up the pros and cons of the new statutory residence test ‘The aim of the legislation was to reflect the law as established in existing statute, case law and HMRC guidance… Now that the SRT is in place, most commentators agree that it is an improvement on the old system.’ When considering …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- R (on the application of Gaines-Cooper) v HMRC [2012] WTLR 215