‘The meaning of residence’, Eesha Arora and Sophie Wettern Kirk, STEP Journal Plus, July 2022
Eesha Arora TEP, Partner and Sophie Wettern Kirk TEP, Associate, explore the different forms of ‘residence’ for UK tax and immigration purposes in this STEP Journal Plus article.
Key Points:
- What is the issue? The different meanings of ‘residence’ for UK tax and immigration purposes may cause confusion for international clients.
- What does it mean for me? Readers and STEP members should be alert to the risks and consequences of clients spending time in (and outside) the UK from a tax and immigration perspective.
- What can I take away? An understanding of the key factors to be aware of for international clients spending time in the UK.
Click the link below to download and read the article:
Eesha Arora
Partner
Eesha is a Private Wealth partner with a notably international client base, testament to her ability to navigate global matters and advise for the benefit of whole families.
Sophie Wettern Kirk
Senior Associate
Sophie advises on a range of private client and charity law matters for individuals and trustees.