Residence & domicile Archives - McKie & Co

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In this Issue we consider the case of A Taxpayer v. HMRC which is the first case on the provisions of the Statutory Residence Test which was enacted over nine…

This article examines the elements of the exceptional circumstances 60 day exception and in particular, its application in the COVID-19 pandemic. A case study highlights the deficiencies of the exception.

This issue examines the elements of the exceptional circumstances exception and in particular, its application in the COVID-19 pandemic. A case study demonstrates that the exception is of limited practical…

This conference focuses on the effect of Covid-19 on the SRT and in particular on the application of the exceptional circumstances exception.

This article illustrates the application of the different elements of the statutory residence test by reference to the circumstances of Prince Harry. It includes a discussion of the split year…

This issue discusses the importance to a taxpayer of making a detailed disclosure with his tax return to HMRC as to his residence and domicile status.

This article examines the importance for a taxpayer of making a detailed disclosure with his tax return to HMRC as to his residence and domicile in view of the increasing…

This conference focuses on intra-UK residence and in particular the effects for Scottish and Welsh taxpayers.

The main subject of this conference is domicile including the recently domiciled, long-term resident and formerly domiciled rules.

This conference concerns the problem areas of the SRT highlighted by various case studies.

This article examines the practical importance of the definitions of Scottish and Welsh taxpayers and their interaction with each other and with the Statutory Residence Test.

This article considers the intra-UK residence rules and the interaction of the definitions of Scottish and Welsh taxpayers.

This issue examines the practical importance of the statutory definitions of Scottish and Welsh taxpayers and their interaction with each other and with the Statutory Residence Test.

The split year rules, temporary non-residence and treaty non-residence under the SRT are the subjects of this conference.

This conference examines the practical importance of the definitions of Scottish and Welsh taxpayers and their interaction with each other and with the Statutory Residence Test.