Partner Peter Vaines explains the statutory residence test and highlights some of the recent issues that have arisen in relation to it. In particular, he looks at:
- the meaning of "home" and the circumstances where a spouse can create problems when determining an individual's residence
- how an individual with a UK home available to them can become a UK resident by spending just 30 days in the country
- why people should consider the residence of a spouse before marriage
This article was first published in Tax Adviser Magazine, August 2015.