The Statutory Residence Test and “exceptional circumstances”
News
Since 6 April 2013 an individual’s UK tax status has been decided by the Statutory Residence Test (SRT). The number of days that the taxpayer spends in the UK is vital in determining tax residence pursuant to the SRT with a variable number being permitted as decided by various factors.
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Clarke Willmott has once again been named in the prestigious Times Best Law Firms rankings. With our private client team receiving particular commendation for its inheritance and succession work in The Times’s 2024 list.
The winner takes it all in Defamation – Litigation strategy and the art of winning
Civil dispute resolution
Insights
For businesses and high net worth or public individuals bringing or defending defamation litigation it is important to use the various tools available to bring cases to a conclusion as quickly and cheaply as possible.
Written by
John Flint
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Our team are increasingly instructed by farmers in respect of allegations of slurry-related pollution into streams and tributaries. Sam Harkness outlines the steps which farmers can take to mitigate the risk of any pollution and prosecution.
‘Divorce Day’ is supposedly the day of the year when the most divorces are started each year. Our Family law team explains that this is the myth created by the media.
Read more on There is no such thing as Divorce Day
