Tax advisers, Lawyers with internationally mobile clients
About the author
Keith Gordon MA (Oxon), FCA, CTA (Fellow), Barrister practises from Temple Tax Chambers in London.
Residence: The Definition in Practice 4th Edition
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.
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.
“Its thoroughness gives the reader the confidence to determine the answer to a client’s residency conundrum.”– Taxation
Contents (in brief)
Introduction to the statutory residence test (SRT)
Overview of the SRT
When an individual is always non-resident in the UK