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Residence: The Definition in Practice 5th ed

Keith Gordon

ISBN13: 9781917167079
Previous Edition ISBN: 9781912386550
Published: May 2024
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: Out of print





This book explains how the statutory residence test (SRT) is applied in practice. The SRT for individuals is especially relevant for income tax and capital gains tax but the rules also apply in some circumstances for inheritance tax and corporation tax purposes.

New for this edition:

  • Case law confirmation that the SRT does more than merely codify previous HMRC practice
  • Likely increasing relevance of residence in relation to IHT with abolition of domicile rules
  • Important new section on residence and double tax treaties
  • Expanded commentary on importance of distinction between arrivers and leavers
  • Clarification re work carried out in the course of an unincorporated property business
  • Expanded commentary re children resident for education (re end of term dates)
  • Clarification re limited meaning of “close relative”
  • Court of Appeal discussion re meaning of “night” in the context of statutory residence
  • Upper Tribunal guidance re interpretation of “exceptional circumstances”
  • Clarification that FCDO travel advice can differ as between different parts of any given country
  • Upper Tribunal guidance re meaning of “home”
  • Expanded definition of parenting leave
  • Clarification re cap on tax liability of non-residents
  • New chapter on non-residence under SDLT rules

Subjects:
Taxation
Contents:
Introduction to the statutory residence test (SRT)
Overview of the SRT
When an individual is always non-resident in the UK
When an individual is always resident in the UK
The rule in all other cases
Defining key concepts
Split-year treatment
Temporary non-residents
Abolition of ordinary residence
Transitional matters
Scottish taxpayers
Welsh taxpayers

Series: Claritax Books

Cover of Family Investment Companies: Tax Planning and Compliance
Family Investment Companies: Tax Planning and Compliance
Katherine Bullock
ISBN 9781917167130
Published May 2025
Claritax Books
£115.00
Cover of Closure Notices: Ending HMRC Enquiries
Closure Notices: Ending HMRC Enquiries
Keith Gordon
ISBN 9781917167147
Published April 2025
Claritax Books
Out of print
Cover of Taxation of Partnerships
Taxation of Partnerships 3rd ed
Paul Howard
ISBN 9781917167154
Published March 2025
Claritax Books
Out of print
Cover of Construction Industry Scheme: Guidance and Commentary
Construction Industry Scheme: Guidance and Commentary 4th ed
Howard Royse
ISBN 9781917167116
Published November 2024
Claritax Books
£85.00
Cover of Schedule 36 Notices: HMRC information requests
Schedule 36 Notices: HMRC information requests 3rd ed
Keith Gordon
ISBN 9781917167123
Published November 2024
Claritax Books
£90.00
Cover of Furnished Holiday Lettings: A Tax Guide
Furnished Holiday Lettings: A Tax Guide 5th ed
John Endacott
ISBN 9781912386840
Published September 2024
Claritax Books
£80.00
Cover of Research and Development: with Patent Box
Research and Development: with Patent Box 4th ed
Gary Collins, Chris Ridley
ISBN 9781917167062
Published September 2024
Claritax Books
£85.00
Cover of Employment Status: A Tax Guide
Employment Status: A Tax Guide 5th ed
David Kirk
ISBN 9781912386741
Published July 2024
Claritax Books
£95.00
Cover of Cryptocurrency and Other Digital Assets: Tax Law and Practice
Cryptocurrency and Other Digital Assets: Tax Law and Practice 2nd ed
Andy Wood
ISBN 9781912386901
Published July 2024
Claritax Books
£85.00
Cover of Enterprise Investment Scheme and Other Venture Capital Reliefs
Enterprise Investment Scheme and Other Venture Capital Reliefs 3rd ed
Andrew Rainford
ISBN 9781912386734
Published July 2024
Claritax Books
£85.00
Cover of Employee Share Schemes: Equity Reward for Private Companies
Employee Share Schemes: Equity Reward for Private Companies 3rd ed
Thomas Dalby
ISBN 9781912386956
Published April 2024
Claritax Books
£90.00
Cover of Taxpayer Safeguards: Rights and Protections for Individuals
Taxpayer Safeguards: Rights and Protections for Individuals 3rd ed
Keith Gordon
ISBN 9781912386970
Published April 2024
Claritax Books
£90.00
Cover of Tax Appeals: Law and Practice at the FTT
Tax Appeals: Law and Practice at the FTT 6th ed
Keith Gordon
ISBN 9781912386925
Published February 2024
Claritax Books
£90.00
Cover of Main Residence Relief
Main Residence Relief 4th ed
Ximena Montes Manzano
ISBN 9781912386833
Published January 2024
Claritax Books
£85.00
Cover of Discovery Assessments: How to Challenge Them
Discovery Assessments: How to Challenge Them 4th ed
Keith Gordon
ISBN 9781912386918
Published November 2023
Claritax Books
£90.00
Cover of Research and Development: with Patent Box
Research and Development: with Patent Box 3rd ed
Gary Collins, Chris Ridley
ISBN 9781912386505
Published May 2023
Claritax Books
Out of print
Cover of Taxation of Partnerships
Taxation of Partnerships 2nd ed
Paul Howard
ISBN 9781912386567
Published October 2022
Claritax Books
Out of print
Cover of Schedule 36 Notices: HMRC information requests
Schedule 36 Notices: HMRC information requests 2nd ed
Keith Gordon
ISBN 9781912386727
Published October 2022
Claritax Books
Out of print
Cover of Cryptocurrency and Other Digital Assets: Tax Law and Practice
Cryptocurrency and Other Digital Assets: Tax Law and Practice
Andy Wood
ISBN 9781912386536
Published September 2022
Claritax Books
Out of print
Cover of Employee Share Schemes: Equity Reward for Private Companies
Employee Share Schemes: Equity Reward for Private Companies 2nd ed
Thomas Dalby
ISBN 9781912386208
Published July 2022
Claritax Books
Out of print
Cover of Taxpayer Safeguards: Rights and Protections for Individuals
Taxpayer Safeguards: Rights and Protections for Individuals 2nd ed
Robin Williamson
ISBN 9781912386512
Published February 2022
Claritax Books
Out of print
Cover of Tax Appeals: Law and Practice at the FTT
Tax Appeals: Law and Practice at the FTT 5th ed
Keith Gordon
ISBN 9781912386604
Published February 2022
Claritax Books
Out of print
Cover of Discovery Assessments: How to Challenge Them
Discovery Assessments: How to Challenge Them 3rd ed
Keith Gordon
ISBN 9781912386598
Published January 2022
Claritax Books
Out of print
Cover of Construction Industry Scheme: Guidance and Commentary
Construction Industry Scheme: Guidance and Commentary 3rd ed
Howard Royse
ISBN 9781912386451
Published November 2021
Claritax Books
Out of print
Cover of Personal Representatives: A Guide for Tax Practitioners
Personal Representatives: A Guide for Tax Practitioners 2nd ed
Malcolm Finney
ISBN 9781912386413
Published August 2021
Claritax Books
£85.00
Cover of Schedule 36 Notices: HMRC information requests
Schedule 36 Notices: HMRC information requests
Keith Gordon
ISBN 9781912386499
Published July 2021
Claritax Books
Out of print
Cover of Capital Allowances 2021-22
Capital Allowances 2021-22
Ray Chidell, Jake Iles
ISBN 9781912386376
Published May 2021
Claritax Books
Out of print
Cover of Inheritance Tax: Lifetime Transfers and the Death Estate
Inheritance Tax: Lifetime Transfers and the Death Estate
Megan Saksida
ISBN 9781912386345
Published October 2020
Claritax Books
Out of print
Cover of Disguised Remuneration and the Loan Charge: The taxation of income paid through a third party
Disguised Remuneration and the Loan Charge: The taxation of income paid through a third party
David Pett
ISBN 9781912386352
Published September 2020
Claritax Books
£85.00
Cover of Furnished Holiday Lettings: A Tax Guide
Furnished Holiday Lettings: A Tax Guide 4th ed
John Endacott
ISBN 9781912386222
Published June 2020
Claritax Books
Out of print
Cover of Taxation of Partnerships
Taxation of Partnerships
Paul Howard
ISBN 9781912386314
Published June 2020
Claritax Books
Out of print
Cover of Main Residence Relief
Main Residence Relief 3rd ed
Ximena Montes Manzano
ISBN 9781912386239
Published April 2020
Claritax Books
Out of print
Cover of Living and Working Abroad
Living and Working Abroad
Jon Golding, Juliet Connolly
ISBN 9781912386260
Published February 2020
Claritax Books
£50.00
Cover of A-Z of Plant & Machinery 2019-20
A-Z of Plant & Machinery 2019-20
Ray Iles Jake Chidell
ISBN 9781912386215
Published May 2019
Claritax Books
Out of print
Cover of Research and Development: With Patent Box
Research and Development: With Patent Box 2nd ed
James Boughton, Lindsay Pentelow
ISBN 9781908545756
Published April 2019
Claritax Books
Out of print
Cover of Employee Benefits and Expenses: Compliance and Tax Planning 2019-20
Employee Benefits and Expenses: Compliance and Tax Planning 2019-20
Dave Jennings, Ian Goodwin
ISBN 9781912386147
Published April 2019
Claritax Books
Out of print
Cover of Managing Risk: A Guide for Accountants and Tax Advisers
Managing Risk: A Guide for Accountants and Tax Advisers
Karen Eckstein
ISBN 9781912386130
Published February 2019
Claritax Books
Out of print
Cover of Employment Status: A Tax Guide
Employment Status: A Tax Guide 4th ed
David Kirk
ISBN 9781912386024
Published January 2019
Claritax Books
Out of print
Cover of Employee Share Schemes: Equity Reward for Private Companies
Employee Share Schemes: Equity Reward for Private Companies
Thomas Dalby
ISBN 9781912386031
Published July 2018
Claritax Books
Out of print
Cover of Financial Planning with Trusts 2018-19
Financial Planning with Trusts 2018-19
John Woolley
ISBN 9781912386109
Published July 2018
Claritax Books
Out of print
Cover of A-Z of Plant & Machinery 2018-19
A-Z of Plant & Machinery 2018-19
Ray Iles Jake Chidell
ISBN 9781912386062
Published July 2018
Claritax Books
Out of print
Cover of Enterprise Investment Scheme and Other Venture Capital Reliefs
Enterprise Investment Scheme and Other Venture Capital Reliefs 2nd ed
Andrew Rainford
ISBN 9781912386048
Published May 2018
Claritax Books
Out of print
Cover of VAT Registration: Unravelling the Complexities
VAT Registration: Unravelling the Complexities 2nd ed
Graham Elliott
ISBN 9781912386000
Published February 2018
Claritax Books
£60.00
Cover of Residence: The Definition in Practice
Residence: The Definition in Practice 3rd ed
Keith Gordon
ISBN 9781908545817
Published January 2016
Claritax Books
Out of print
Cover of Research and Development: Maximising the Tax Relief
Research and Development: Maximising the Tax Relief
James Boughton, Lindsay Pentelow
ISBN 9781908545619
Published December 2014
Claritax Books
Out of print
Cover of PAYE: A Practical Guide 2012-13
PAYE: A Practical Guide 2012-13
Sarah Bradford
ISBN 9781908545176
Published October 2012
Claritax Books
Out of print
Cover of Capital Allowances for Fixtures: 2012-13
Capital Allowances for Fixtures: 2012-13
Ray Sutton Ian Chidell
ISBN 9781908545152
Published April 2012
Claritax Books
Out of print