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On Love Island, UK holidays and accidental residency

Individuals who travel to the UK for a substantial time over the summer (or indeed at other less temperate times of year) may unwittingly become UK resident for tax purposes if they are not mindful of the day counts and other rules that apply under the Statutory Residence Test.

The test, introduced with effect from 6 April 2013, is complex and specialist advice should be taken as to its effect, To read more, go to Spear's Wealth Management magazine.

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