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UK Tax Residence: Proposed Statutory Definition of Tax Residence for Individuals by Emma Hardwick
Sullivan & Cromwell LLP - London Office
Michael T. McGowan
Sullivan & Cromwell LLP - New York Office
Andrew Thomson
Sullivan & Cromwell LLP - London Office
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August 18, 2012
Previously published on August 14, 2012
The UK government has released draft legislation for a statutory residence test (“SRT”) for individuals. The new test is intended to give the same outcome as the existing test in most cases. The aim is that it will be more transparent, objective and simple to use.
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