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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Year on year the scope of the Equality Act 2010 appears to widen as employees and the Tribunals begin to recognise more circumstances which fall under the ‘protected characteristic’ headings.
Trusts in the 21st century: are they still relevant?
News
Creating a trust for lifetime planning can feel like a daunting prospect. In this article, we outline the benefits and relevance of trusts in the 21st century.
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Update: Economic Crime (Transparency and Enforcement) Act 2022
News
The Act came into force on 1 August and on that day Companies House opened its Overseas Entities Register for registration by overseas entities that now, or in the future, own registered land.
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