Eesha Arora TEP, Partner and Sophie Wettern Kirk TEP, Associate, explore the different forms of ‘residence’ for UK tax and immigration purposes in this STEP Journal Plus article. Key Points:
- What is the issue? The different meanings of ‘residence’ for UK tax and immigration purposes may cause confusion for international clients.
- What does it mean for me? Readers and STEP members should be alert to the risks and consequences of clients spending time in (and outside) the UK from a tax and immigration perspective.
- What can I take away? An understanding of the key factors to be aware of for international clients spending time in the UK.
Click the link below to download and read the article: STEP Journal Plus Article – The Meaning of Residence
