Tag: residence
SDLT Surcharge for Non-UK Residents acquiring UK residential property
Introduction The 2% SDLT surcharge for non-residents came into effect on 1 April 2021. It applies to purchases of residential property in England and Northern Ireland. It does not apply to land transaction tax in Wales or land and buildings transaction tax in Scotland. The surcharge is not necessarily the […]
Read MoreStatutory Residence Test – Common Errors
Recorded May 2025 · Episode 10 · 5:09 In this episode I look at the mistakes most often made in applying the statutory residence test. I explain the correct order in which to work through the automatic overseas tests, the automatic UK tests and the sufficient ties test, why that […]
Read MoreUK Corporate Tax Residence and HMRC’s Approach
Recorded March 2025 · Episode 7 · 10:02 In this episode I examine when a company is resident in the United Kingdom for tax purposes and how HMRC approaches the question. I explain the central management and control test that sits alongside the incorporation rule, what the case law tells […]
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