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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The case of Riverside Truck Rental Limited v Lancashire County Council is a salutary case which shows the importance of making sure that claimants comply with the strict time limits set down in the Public Contracts Regulations 2015 in procurement disputes.
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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The Court gives clear guidance on the use of “Makro” type business rates mitigation schemes designed to make use of empty premises rates relief periods.
Read more on Welcome news for commercial landlords
What does the war in Ukraine mean for international surrogacy arrangements?
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Our surrogacy solicitors explain the impact of the war in Ukraine on UK intended parents and Ukrainian surrogates, the support currently available for affected families and what further steps affected families can take.
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