Tolley publishes guide to statutory residency test

New residence rules could have major financial implications for expats who spend some of their time in the UK each year. 

Residence and domicile are the two main factors that need to be considered when deciding whether, or to what extent, an individual is liable to tax in the UK. Accountants have long complained that residence rules are complicated and confusing. There have also been legal disputes over residency, one of the most-high-profile cases involving Robert Gaines-Cooper, a Seychelles-based billionaire.

In an effort to clarify matters the government has introduced a new statutory residence test to to determine...

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