This title gives the reader authoritative guidance on the legislation dealing with residence, principally the Statutory Residence Test which defines for tax purposes whether or not an individual is resident in the United Kingdom.

The author, Jonathan Schwarz, is a Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems.

While the Statutory Residence Test has been in place since 2013, there are several important developments driving this updated edition as follows:

- A new chapter reflecting new legislation bringing in higher rates of SDLT payable by non-UK-resident purchasers from 1 April 2021.
- Overall change in the UK taxation as it relates to residents and non-residents, and the general codification of this area of the law.
- Updated commentary in line with the OECD multilateral instrument on BEPS and residence for tax treaties.
- New commentary on the operation of the Statutory Residence Test in light of COVID-19.

Commentary on a number of important new cases:

HMRC v Embiricos [2020] UKUT on disputes over residence and domicile
Henkes v HMRC [2020] UKFTT information demands re residence and domicile
Mackay v HMRC [2020] UK FTT re ordinary residence
The Appellant v The Revenue Commissioners 25 TACD 2019 (spliy year residence)
P Panayi Accumulation and Maintenance Trusts v HMRC [2019] UKFTT (trust migration)

This title is included in Bloomsbury Professional's International Tax online service.

Zane Rasnaca is Senior Researcher at the European Trade Union Institute (ETUI), Belgium, and Affiliated Member at the Institute for European Law (KU Leuven), Belgium.
Aristea Koukiadaki is Professor of Labour Law and Industrial Relations at the Department of Law, School of Social Sciences, University of Manchester, UK, and member of the Transnational Trade Union Rights Experts group.
Niklas Bruun is Professor (emeritus) at Hanken School of Economics, Helsinki, Finland, and guest Professor at the University of Stockholm, Sweden.
Klaus Lörcher is former Legal Adviser to the European Trade Union Confederation (ETUC), Belgium, and former Legal Secretary of the Civil Service Tribunal of the European Union, Luxembourg.