Treasury proposes tighter residency test in tax crackdown

In a consultation released today, the Treasury proposes a new residency test which will better define the status of people who travel frequently to the UK or who have ties in a number of jurisdictions. The Treasury said the test will not allow people to become non-residents without reducing the amount of time they spend in the UK. The test will be designed so it is more difficult to become a non-resident when leaving the UK after a period of residence than it is to become a resident when arriving in the UK. Individuals leaving the UK must scale back their connections here or spend ...