by Laura Burrows

The automatic test which forms part of the statutory residence test

by Laura Burrows

The sufficient ties test element of the statutory residence test

by Laura Burrows

The split year treatment rules that can apply under the statutory residence test

by Laura Burrows

A brief look at the meaning of residence and why it is important for UK income tax

by Laura Burrows

The meaning of domicile and an overview of the remittance basis of assessment