The UK officially left the EU on 31 December 2020. Since then there has been a lot of speculation with employers as to what types of right to work checks they need to carry out with EU nationals and how EU nationals are able to work in the UK after Brexit.
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The Statutory Residence Test and “exceptional circumstances”
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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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Tom advises at all stages of the business cycle, including company incorporations and reorganisations, shareholders’ agreements, acquisitions and disposals and fund-raisings.
University of the West of England (UWE) Futures student completes successful internship at Clarke Willmott
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The UWE programme provides a work experience and mentoring programme at local law firms for final year undergraduates to support inclusivity and diversity within the legal profession.
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