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‘I consulted McKie & Co, having determined that they were the leading experts on the Statutory Residence Test, wishing to receive an expert second opinion in respect of the advice I had received from my accountants on one particular aspect of the Test. McKie & Co produced a substantive Report, together with a short guide to its contents, which answered my questions clearly and as exactly as the uncertainties inherent in the relevant legislation permitted. They did so in double quick time several days earlier than they had undertaken to do. The Report gave me the assurance I sought so that I could plan my future mode of life on the basis of a clear understanding of the Test.