The Meaning of Residence

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