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September 2020 Archive

  • The statutory residence test and Covid-19

    Emma-Jane Weider and Claire Weeks consider the "exceptional circumstances" in which days spent in the UK as a result of the Covid-19 pandemic can be disregarded when applying the statutory residence test.

    Posted by Claire Weeks on
  • Trusts cashflow conundrum

    Trusts cashflow conundrum - In this highly topical article Anna Gaston looks at cashflow challenges for trustees and beneficiaries in times of crisis.

    Posted by Anna Gaston on