SRT

The SRT may be better than the old common law, but there are a number of inconsistencies and ambiguities in the legislation that can make it difficult to apply, write Claire Weeks and Aoife McCauley (Maurice Turnor Gardner).

Priya Dutta answers a query on the tax residency of employees seconded to overseas offices and undertaking training in the UK

Carolyn Steppler and Jane Scott consider whether it may be easier for some individuals to become non-UK resident under the SRT, now the concept of a ‘clean break’ has been removed

Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients

Malcolm Finney answers a query on split-year residence and the sale of shares.

From Peter Vaines, Squire Sanders, writing in UK Tax Bulletin, September 2013

Tahir Ebrahim answers a reader's query