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A statutory test to determine tax residence for individuals was introduced from April 2013. The new rules are especially relevant for income tax and CGT but will also apply in some circumstances for inheritance tax and corporation tax purposes.
In certain cases an individual will be “conclusively resident” or “conclusively non-resident”; in others, different tests will be applied based upon a combination of day-counts, the individual’s residence status in earlier tax years and the number of “ties” that a person has to the UK. There is now a statutory split-year rule, as well as anti-avoidance measures to consider.
In this book, fully updated for FA 2013, Keith Gordon brings his usual clear and incisive analysis to present the new rules in a form that is at once accessible and practical. Updates since the first edition include the following: