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The SRT is examined in detail in this lecture.

The key concepts of the Statutory Residence Test are examined in detail in this conference.

This conference provides an overview of the Statutory Residence Test.

This issue contains a detailed analysis of the Statutory Residence Test and also considers the unexpected result of the application of FA 2003 s. 75A to an actual client situation.

This article considers whether the proposed SRT would fulfil its purpose and highlights various anomalies.

In this article the application of the draft SRT is considered by way of a case study. This concludes that the proposed legislation is neither clear or unambiguous.

In this issue the application of the draft SRT legislation is illustrated by way of a case study.

In this article the proposed SRT is critically examined to determine whether it is ‘transparent, objective and simple to use’.

This issue discusses the proposed anti-avoidance legislation now found in IHTA 1984 ss. 74A-74C and considers whether ‘tax avoidance is ethical’.

This lecture outlines the structure of the Statutory Residence Test introduced by FA 2013.

This article identifies a tax trap for trusts with an initial interest in possession for the settlor.