Tolley's Statutory Residence Test 2nd ed

  title={Tolley's Statutory Residence Test 2nd ed},
  author={Carolyn Steppler Ma and Amanda Hardy Qc},
Tolley's Statutory Residence Test details the new test, identify and discuss the areas of technical concern, in particular the inadequate definitions of terms used in the proposed legislation as it currently stands, comment on any HMRC Guidance that is published and provide practical guidance in respect of examples of common situations. The effect of the new test is that a large amount of case law on which advisers have previously relied will now be redundant and concepts employed in other… CONTINUE READING

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