Practical Application of the Statutory Residence Test 2013

Key Topics

• Tax planning for HNWIs going to live temporarily or permanently abroad
• Practical implications of uncertainties in the Statutory Residence Test
• Practical insight into HNWIs coming to live in the UK
• Essential knowledge to plan effectively for high earners that are going to live abroad or in the UK
• Practical case studies including:
  • The on-going relevance of UK ties
  • Issues arising in year of departure & the availability of the split-year rules
  • Unexpected returns to the UK
  • Why dating agencies ought to ask for an individual`s tax history
• Refresher overview of the Statutory Residence Test