The statutory residence test (SRT) for individuals is especially relevant for income tax and capital gains tax but the rules also apply in some circumstances for inheritance tax and corporation tax purposes.
In this fourth edition, now with full coverage of Scottish and Welsh residence issues, Keith Gordon’s usual clear and incisive analysis presents the rules in a form that is at once accessible and practical. This new edition also includes additional references to HMRC guidance and provides full coverage of the numerous Covid-19 variations to the rules.
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