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Vol 23 No 5 May/June 2018

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This book is now Out of Print.
A new edition is due, details can be seen here:
McKie on Statutory Residence 2nd ed isbn 9781785403040

McKie on Statutory Residence

ISBN13: 9781847986207
New Edition ISBN: 9781785403040
Published: April 2014
Publisher: Croner-i
Country of Publication: UK
Format: Paperback
Price: Out of print

Low stock.

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.

An Overview of the Statutory Residence Test
Automatic Overseas Tests
15. day test
45. day test
90. day test
Automatic UK Tests
183. day test
Only Home in UK test
Full time work in UK
Death during the tax year test
Sufficient Ties Tests
Family Tie
Accommodation Tie
Work Tie
90. Day Tie
Country Tie
Split Year Treatment
Leaving the UK for full time work abroad
Leaving the UK for other reasons
Coming to the UK
Temporary non-residence
The effect of the Abolition of Ordinary Residence
Double Tax Treaties
Some practical applications (with worked examples)