Top Tweets for #StatutoryResidenceTest
The Court of Appeal has taken a common-sense approach in their interpretation of 'exceptional circumstances'.
But the case demonstrates how difficult it can be to convince HMRC that exceptional circumstances apply.
https://t.co/eQVsnp22qi
#StatutoryResidenceTest #UKTax
The Upper Tribunal backed HMRC by ruling that looking after an alcoholic sister and her family wasn’t an ‘exceptional circumstance’ for the Statutory Residence Test.
https://t.co/nOVFQTQNQj
#tax #privateclient #statutoryresidencetest
The Batten v HMRC case is particularly complicated because of the introduction of the #StatutoryResidenceTest in 2013.
The tribunal considered both pre-SRT common law rules and SRT rules.
https://t.co/nJ76siaNqL
#TaxTwitter #TaxAppeal #TaxResidency
Residency is a complex area of tax law.
Until the #StatutoryResidenceTest was introduced in 2013, it was based purely on tax case law and there was no certainty over an individual’s tax position.
https://t.co/RE99eHc4Ib
#UKtax #HMRC #TaxLaw
A tax tribunal has ruled in favour of an Irish resident whose visit to the UK was unexpectedly extended because she needed to care for her sister and her sister’s children.
https://t.co/xuowpx3UIO
#bizhour #StatutoryResidenceTest #HMRC
If you have spent more time in the UK because of the #COVID19 pandemic you may have inadvertently become #UKresident. @Mark Spalding discusses some of the key issues and why now is the time to review your UK tax position #domicile #StatutoryResidenceTest. https://t.co/DSyA0Ok8VO
@bbclaurak @BBCJayneMcC Very interesting. I have raised with @JamesCleverly @GRobinsonDUP & Treasury Minister @Jesse_Norman the issue for overseas clients forced by Covid to be in the UK too many days in year. Seems all I needed was the mobile no for Boris! #StatutoryResidenceTest #nonresident #HMRC
There may be tax consequences if you stay in another country during lockdown. Up to 60 days in the 'wrong' place can be ignored due to exceptional circumstances, but not if you arrive knowing you will not be able to leave: https://t.co/E9CsZlTrOo #StatutoryResidenceTest #TaxLaw
Be prepared for the impact of the current travel restrictions on your tax residency status #SRT #StatutoryResidenceTest
https://t.co/j1INuDndn7
Most Popular Users
Elon Musk 
@elonmusk
240.3M followers
Barack Obama
@barackobama
119.3M followers
Donald J. Trump
@realdonaldtrump
111.6M followers
Cristiano Ronaldo
@cristiano
109.6M followers
Narendra Modi
@narendramodi
106.9M followers
Rihanna
@rihanna
97.4M followers
NASA
@nasa
92.1M followers
Justin Bieber
@justinbieber
90.7M followers
KATY PERRY
@katyperry
87.2M followers
Taylor Swift
@taylorswift13
81M followers
Lady Gaga
@ladygaga
72.5M followers
Kim Kardashian
@kimkardashian
69.5M followers
Virat Kohli
@imvkohli
69.1M followers
YouTube
@youtube
68.6M followers
Bill Gates
@billgates
63.6M followers
The Ellen Show
@theellenshow
62.5M followers
CNN
@cnn
61.9M followers
Neymar Jr
@neymarjr
61.8M followers
X
@x
60.9M followers
Selena Gomez
@selenagomez
60.3M followers