Tax Planning For The Statutory Residence Test: 2014/2015 Book PDF, ePub eBook
Tax Planning For The Statutory Residence Test: 2014/2015.pdf
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Book Descriptions:
The Statutory Residence Test ("SRT") applies from April 2013 and aims to provide a comprehensive method of clearly establishing when an individual will (and won't) be UK resident.
Before April 2013 determining your residence status mainly depended on applying HMRC practice and various court decisions to your own circumstances.
Nevertheless, the Statutory Residence rules are not necessarily straightforward to apply. In this guide we provide detailed guidance as to how the new rules apply and the tax planning opportunities available.
Some of the key topics covered include:
Tax Planning For The Statutory Residence Test: 2014/2015 by Lee Hadnum
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