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Could living on a superyacht be a way to side-step the UK statutory residence test?

A typo on google search about the 'Royal berth' prompted me to ponder the breadth of the statutory residence test. Could life on the ocean wave solve problems for the uber wealthy who wish to side-step or conclusively acquire UK statutory residence?

The 'home' is the corner stone of the test, and it is clear, the concept is not confined to land lubbers. As we know: 'A home can be a building (or part of a building), a vehicle, vessel or structure of any kind which is used as a home by an individual. It will be somewhere which an individual uses with a sufficient degree of permanence or stability to count as a home.'

To read the article in full go to Spear's blog

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