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In a radical departure from existing practice, the Government has announced that a new statutory residence test will come into effect in April 2013.
A clear understanding of this complex new legislation will be crucial when advising many clients. McKie on Statutory Residence is published by CCH, and written by Simon and Sharon McKie, partners in McKie & Co LLP and winners of the Tax Consultancy Team award at the Taxation Awards 2012.
The book will provide a detailed explanation of the entirely new statutory concepts determining residence, together with discussions of all major areas of technical uncertainty in a clear and logical fashion. The book will be an invaluable guide to anyone advising clients who spend time overseas, come to the UK or leave the UK, and worked examples will help to put the new law into context.