The statutory residence test and Covid-19
This article by Emma-Jane Weider and Claire Weeks, considers the “exceptional circumstances” in which days spent in the UK as a result of the pandemic can be disregarded when applying certain aspects of the Statutory Residence Test (SRT) and first appeared in Private Client Business, a Thomson Reuters publication: The Statutory Residence Test and Covid-19, P.C.B. 2020, 5, 279-284.
To read the article in full, please click on the link.
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