.png)
.png)
Establishing residence
Key points
- The statutory residence test has dramatically simplified the process of determining questions of residence.
- The First-tier Tribunal decision in Batten (TC8524) offers a glimpse into what professional advisors had to grapple with prior to the introduction of the SRT.
- Questions of residence pre-SRT are to be determined according to the common law tests not HMRC’s guidance.
- Considering the facts the court held that Mr Batten’s ‘distinct break’ ended in 2012-13 and while he enjoyed life in Gibraltar his ‘home’ was always in the UK.
- Residence cases determined by common law will become increasingly infrequent.
Questions of residence for the most part have been made markedly easier to answer with the introduction of the statutory residence test (SRT) in 2013. There are however some instances although they will be fewer in number with the passage of time where the SRT will...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
