A statutory test to determine tax residence for individuals was introduced from April 2013. The rules are especially relevant for income tax and CGT but also apply in some circumstances for inheritance tax and corporation tax purposes.

In this third edition, expanded to cover Scottish residence issues, Keith Gordon’s usual clear and incisive analysis presents the rules in a form that is at once accessible and practical.

“Its thoroughness gives the reader the confidence to determine the answer to a client’s residency conundrum.” – Taxation

Keith Gordon MA (Oxon), FCA, CTA (Fellow), Barrister practises from Temple Tax Chambers in London.


Table of contents

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Contents of this edition

Contents of this third edition include:

  • tests that prove conclusive residence and conclusive non-residence;
  • day-counts and ties to the UK;
  • statutory split-year rule;
  • temporary non-residents;
  • “sufficient hours” tests;
  • taxpayers who die after moving abroad;
  • anti-avoidance measures;
  • Scottish taxpayers.