Statutory Residence Test - The Big Question?

    August 2015

    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.