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U.K. Tax Residency Rules for Individuals and Companies

Special Edition: 2016 Year in Review    /    Read Article

By Richard Holme and Simon Tadman (Insights Guest Authors)

In this edition of Insights, we reminisce on events of the past year and look forward in anticipation to the coming year. We begin by looking forward, with an article by Richard Holme and Simon Tadman of Creaseys, U.K., which explains the wonderfully complex set of rules that are applied to determine whether an individual is a resident of the U.K. for income tax purposes and whether a company is a tax resident for corporation tax purposes. Can the new Statutory Residence Test bring certainty to the determination in light of the increase in complexity?   See more →