Readers’ forum: Residence status of traveller who went missing

My client was a very successful business woman with business interests all over the world and an international investment portfolio. She had a taste for adventure and two years ago went on a solo trek in South America. Unfortunately all contact with her has been lost and we have to assume that she has died – although there is a remote possibility that she has been kidnapped or started a new life for herself. Her family are left in limbo and they are considering applying to the court for a certificate of presumption of death.

My question is how this fits into the statutory residence test. I know that there are rules which deal with the year of death (otherwise people who die on a long round the world cruise could be considered to be non-resident) but what happens if the date on the certificate is several years after the...