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Goodbye Dubai
KEY POINTS
- The statutory residence test introduced in April 2013.
- Although the test has removed much doubt the rules leave little leeway.
- The test consists of various elements depending on the taxpayer’s circumstances.
- Eight cases in which an individual may be eligible for split-year treatment.
- A case study concerns a UK taxpayer working abroad but returns to the UK unexpectedly.
- If plans that form the basis of advice are disrupted further consultation is essential.
The statutory residence test has been in place since 6 April 2013 and now seems like one of those familiar pieces of legislation that we turn to every now and again. In many ways its introduction was a welcome step in the right direction – it moves away from the...
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