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Residence: The Definition in Practice 5th ed


ISBN13: 9781917167079
Previous Edition ISBN: 9781912386550
Published: May 2024
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £80.00



Despatched in 5 to 7 days.

This book explains how the statutory residence test (SRT) is applied in practice. The 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.

New for this edition:

  • Case law confirmation that the SRT does more than merely codify previous HMRC practice
  • Likely increasing relevance of residence in relation to IHT with abolition of domicile rules
  • Important new section on residence and double tax treaties
  • Expanded commentary on importance of distinction between arrivers and leavers
  • Clarification re work carried out in the course of an unincorporated property business
  • Expanded commentary re children resident for education (re end of term dates)
  • Clarification re limited meaning of “close relative”
  • Court of Appeal discussion re meaning of “night” in the context of statutory residence
  • Upper Tribunal guidance re interpretation of “exceptional circumstances”
  • Clarification that FCDO travel advice can differ as between different parts of any given country
  • Upper Tribunal guidance re meaning of “home”
  • Expanded definition of parenting leave
  • Clarification re cap on tax liability of non-residents
  • New chapter on non-residence under SDLT rules

Subjects:
Taxation
Contents:
Introduction to the statutory residence test (SRT)
Overview of the SRT
When an individual is always non-resident in the UK
When an individual is always resident in the UK
The rule in all other cases
Defining key concepts
Split-year treatment
Temporary non-residents
Abolition of ordinary residence
Transitional matters
Scottish taxpayers
Welsh taxpayers

Series: Claritax Books

Family Investment Companies: Tax Planning and Compliance ISBN 9781917167130
To be published April 2025
Claritax Books
£115.00
Construction Industry Scheme: Guidance and Commentary 4th ed ISBN 9781917167116
Published November 2024
Claritax Books
£85.00
Schedule 36 Notices: HMRC information requests 3rd ed ISBN 9781917167123
Published November 2024
Claritax Books
£90.00
Furnished Holiday Lettings: A Tax Guide 5th ed ISBN 9781912386840
Published September 2024
Claritax Books
£80.00
Research and Development: with Patent Box 4th ed ISBN 9781917167062
Published September 2024
Claritax Books
£85.00
Employment Status: A Tax Guide 5th ed ISBN 9781912386741
Published July 2024
Claritax Books
£95.00
Cryptocurrency and Other Digital Assets: Tax Law and Practice 2nd ed ISBN 9781912386901
Published July 2024
Claritax Books
£85.00
£85.00
Taxpayer Safeguards: Rights and Protections for Individuals 3rd ed ISBN 9781912386970
Published April 2024
Claritax Books
£90.00
Employee Share Schemes: Equity Reward for Private Companies 3rd ed ISBN 9781912386956
Published April 2024
Claritax Books
£90.00
Tax Appeals: Law and Practice at the FTT 6th ed ISBN 9781912386925
Published February 2024
Claritax Books
£90.00
Main Residence Relief 4th ed ISBN 9781912386833
Published January 2024
Claritax Books
£85.00
Discovery Assessments: How to Challenge Them 4th ed ISBN 9781912386918
Published November 2023
Claritax Books
£90.00
Research and Development: with Patent Box 3rd ed ISBN 9781912386505
Published May 2023
Claritax Books
Out of print
Taxation of Partnerships 2nd ed ISBN 9781912386567
Published October 2022
Claritax Books
£85.00
Schedule 36 Notices: HMRC information requests 2nd ed ISBN 9781912386727
Published October 2022
Claritax Books
Out of print
Cryptocurrency and Other Digital Assets: Tax Law and Practice ISBN 9781912386536
Published September 2022
Claritax Books
Out of print
Employee Share Schemes: Equity Reward for Private Companies 2nd ed ISBN 9781912386208
Published July 2022
Claritax Books
Out of print
Tax Appeals: Law and Practice at the FTT 5th ed ISBN 9781912386604
Published February 2022
Claritax Books
Out of print
Taxpayer Safeguards: Rights and Protections for Individuals 2nd ed ISBN 9781912386512
Published February 2022
Claritax Books
Out of print
Discovery Assessments: How to Challenge Them 3rd ed ISBN 9781912386598
Published January 2022
Claritax Books
Out of print
Construction Industry Scheme: Guidance and Commentary 3rd ed ISBN 9781912386451
Published November 2021
Claritax Books
Out of print
Personal Representatives: A Guide for Tax Practitioners 2nd ed ISBN 9781912386413
Published August 2021
Claritax Books
£85.00
Schedule 36 Notices: HMRC information requests ISBN 9781912386499
Published July 2021
Claritax Books
Out of print
Capital Allowances 2021-22 ISBN 9781912386376
Published May 2021
Claritax Books
Out of print
Inheritance Tax: Lifetime Transfers and the Death Estate ISBN 9781912386345
Published October 2020
Claritax Books
Out of print
Furnished Holiday Lettings: A Tax Guide 4th ed ISBN 9781912386222
Published June 2020
Claritax Books
Out of print
Taxation of Partnerships ISBN 9781912386314
Published June 2020
Claritax Books
Out of print
Main Residence Relief 3rd ed ISBN 9781912386239
Published April 2020
Claritax Books
Out of print
Living and Working Abroad ISBN 9781912386260
Published February 2020
Claritax Books
£50.00
A-Z of Plant & Machinery 2019-20 ISBN 9781912386215
Published May 2019
Claritax Books
Out of print
Research and Development: With Patent Box 2nd ed ISBN 9781908545756
Published April 2019
Claritax Books
Out of print
Out of print
Managing Risk: A Guide for Accountants and Tax Advisers ISBN 9781912386130
Published February 2019
Claritax Books
Out of print
Employment Status: A Tax Guide 4th ed ISBN 9781912386024
Published January 2019
Claritax Books
Out of print
Employee Share Schemes: Equity Reward for Private Companies ISBN 9781912386031
Published July 2018
Claritax Books
Out of print
Financial Planning with Trusts 2018-19 ISBN 9781912386109
Published July 2018
Claritax Books
Out of print
A-Z of Plant & Machinery 2018-19 ISBN 9781912386062
Published July 2018
Claritax Books
Out of print
Out of print
VAT Registration: Unravelling the Complexities 2nd ed ISBN 9781912386000
Published February 2018
Claritax Books
£60.00
Residence: The Definition in Practice 3rd ed ISBN 9781908545817
Published January 2016
Claritax Books
Out of print
Research and Development: Maximising the Tax Relief ISBN 9781908545619
Published December 2014
Claritax Books
Out of print
PAYE: A Practical Guide 2012-13 ISBN 9781908545176
Published October 2012
Claritax Books
Out of print
Capital Allowances for Fixtures: 2012-13 ISBN 9781908545152
Published April 2012
Claritax Books
Out of print