Tolley's Statutory Residence Test details the new test, identifies and discusses the areas of technical concern, in particular the inadequate definitions of terms used in the proposed legislation as it currently stands, comment on any HMRC Guidance that is published and provide practical guidance...
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Tolley's Statutory Residence Test details the new test, identifies and discusses the areas of technical concern, in particular the inadequate definitions of terms used in the proposed legislation as it currently stands, comment on any HMRC Guidance that is published and provide practical guidance in respect of examples of common situations.
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