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Statutory residence test (SRT)

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Peter Rayney
Bloomsbury Professional
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Chapter 15: Selling the Owner-Managed Business or Company Becoming non-UK resident Background Basic SRT rule Automatic overseas ( non-residence ) test Automatic UK residence test The ‘sufficient ties’ test Dual residence and tax treaties Split year residence treatment ...

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