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.
Related in brief posts
It has long been accepted that individuals who primarily live in one EU country may regularly work in another member state. Free movement, one of the four economic freedoms, enabled this working pattern to develop and flourish.
Changes to travel requirements on entering the UK.
In this MEET | THE | EXPERTS webinar chaired by Fiona Poole, panelists Ceris Gardner, Raphael Apelbaum and Rowena Moffatt discussed the UK’s approach to interpretation of EU free movement law following the end of the transition period and other issues.