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Course outline:
A significant change affecting the taxation of internationally mobile individuals was made in April 2013 with the introduction of the Statutory Residence Test. This brought a significant change to the approach for determining residence which impacts on incoming and outgoing clients.
More recently there has been reform on a range of aspects affecting non-UK domiciles in recent Finance Acts. This is considered in a separate session on Domicile.
This session focuses on ‘residence’ and will examine the detailed workings of the Statutory Residence Test as well as the significance of residence for tax. Practical examples and case studies are used throughout.
Contents
- Detailed review of the three tests
- Dealing with the split year rules
- The anti-avoidance rules
CPD Hours: 2
Course formats and dates
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This course may be included in your membership at no extra cost.
Log in to the Hub to check availability, book a live event, or access on-demand content