While every attempt will be made to ensure that information provided is accurate at the time of publication, it should be treated as guidance only and does not constitute legal or professional advice. Tax law and guidance changes frequently and readers are advised to consult the current relevant product for the most up-to-date information on this topic.

To see the latest information on this topic register for your free trial today.

With the new Statutory Residence Test and the abolition of ordinary residence which operated from April 2013, there has been significant change and focus on this area and how it will work. This was highlighted in the recent case of Mehjoo v Harben Barker.

Chris Jones, Director of Tax Markets & Learning Solutions at Tolley and Carolyn Steppler, Private Client Tax Partner at EY and author of Tolley's Statutory Residence Test discuss the Statutory Residence Test and demonstrate why advisers need to understand the depth of technical knowledge and responsibilities when dealing with clients' affairs.

Tolley Statutory Residence Test Book

Tolley's Statutory Residence Test has been produced by a team of expert writers from Ernst and Young. The books explains the new test and identify and discuss the areas of technical concern such as the inadequate definitions of terms used in the proposed legislation as it currently stands, as well as commenting on any HMRC Guidance that is published and will 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. The lack of definition of various terms used in the legislation, such as 'common law spouse or civil partner' and 'home', will mean that the legislation will contain many entirely new areas of uncertainty on which practitioners will need guidance. You need a publication which analyses the meanings of key terms, by reference to statute and case law, which also considers any relevant Revenue guidance.

Download the full article