Tolley’s Statutory Residence Test Second edition

£139.00

Tolley’s Statutory Residence Test details the new test, identify and discuss the areas of technical concern, in particular the inadequate definitions of terms used in the proposed legislation as it currently stands, comment on any HMRC Guidance that is published and provide practical guidance in respect of examples of common situations. The effect of the new test is that a large amount of case law on which advisers have previously relied will now be redundant and concepts employed in other areas of the law will become relevant for the first time. Although the statutory test will make it easier for a person’s residence status to be determined, it is not the straightforward test that was originally proposed. Seller Inventory # ABE-1709963009611

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Tolley’s Statutory Residence Test details the new test, identify and discuss the areas of technical concern, in particular the inadequate definitions of terms used in the proposed legislation as it currently stands, comment on any HMRC Guidance that is published and provide practical guidance in respect of examples of common situations. The effect of the new test is that a large amount of case law on which advisers have previously relied will now be redundant and concepts employed in other areas of the law will become relevant for the first time. Although the statutory test will make it easier for a person’s residence status to be determined, it is not the straightforward test that was originally proposed. Seller Inventory # ABE-1709963009611