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Statutory Residence Test (SRT)

The rules regarding residency, previously based on outdated guidance and case law, were finally replaced by the Statutory Residence Test with effect from 6 April 2013. These aim to provide […]

Remittances to the UK

Sehjal Gupta – Private Client Director UK resident individuals are generally taxed on the arising basis which means they are liable to pay UK tax on worldwide income and gains, […]