The Statutory Residence Test and “exceptional circumstances”
News
Since 6 April 2013 an individual’s UK tax status has been decided by the Statutory Residence Test (SRT). The number of days that the taxpayer spends in the UK is vital in determining tax residence pursuant to the SRT with a variable number being permitted as decided by various factors.
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can play a valuable role in wealth and succession planning. But along with opportunity, they can also bring complexity. That’s why it’s so important to have the right expertise in your corner. And this is especially true in litigious times, when trusts and trustees are increasingly scrutinised and questioned, both by beneficiaries and third parties.
Unique challenges when conducting remote court hearings
News
The less formal court environment has presented unique challenges, but will this develop into a common trend or will there be more rigid rules brought in?
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Updated Right to Work checks amidst the coronavirus pandemic
News
From 30 March 2020 right to work checks for employers have been temporarily adjusted due to the coronavirus pandemic. This is a welcome move that makes it easier to carry out the checks.
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