The Treasury's proposed statutory residency test is a welcome improvement to the current "chaos" but it may still provide room for fraud, accountants Baker Tilly has said.
In a consultation launched today, the Treasury proposed a system where individuals are classed resident or non-resident by counting the days they spend living and working in the UK However, there is a set of additional factors proposed to help decide cases where individuals will not fit easily into one category. These additional factors include the residency of an individual's partner and children, whether the individual does substantial work in the UK that is not full-time, or whether they spend the most time in the UK if they divide their time between several states. Baker Tilly ...
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