Home » Residency » UK: Statutory Residence Test – an exceptional ‘exceptional circumstances’ Case?

UK: Statutory Residence Test – an exceptional ‘exceptional circumstances’ Case?

www.burges-salmon.com/news-and-insight/legal-updates/private-wealth/statutory-residence-test-an-exceptional-exceptional-circumstances-case
www.boodlehatfield.com/articles/tax-residence-and-exceptional-circumstances/
wedlakebell.com/the-uk-statutory-residence-test/

See also:
blog.burges-salmon.com/post/102i0yi/were-you-uk-resident-in-2021-2022-you-need-to-know-for-your-tax-return

Update:
An exceptionally harsh judgment? Exceptional circumstances revisited | Charles Russell Speechlys
Statutory Residence Test: HMRC success in “exceptional circumstances” appeal – Macfarlanes
UK tribunal clarifies ‘exceptional circumstances’ residence test – Stewarts (stewartslaw.com)
UK Tax Residence explained: what you need to know | Brodies LLP
www.charlesrussellspeechlys.com/en/insights/expert-insights/private-wealth/2023/the-statutory-residence-test/
Hello. We are Collyer Bristow.
Court allows taxpayer’s appeal and agrees the “exceptional circumstances” exemption was satisfied | RPC
Tax residence and the meaning of “exceptional circumstances” – Stewarts
www.privacyworld.blog/2025/05/from-blocks-to-rights-privacy-and-blockchain-in-the-eyes-of-the-eu-data-protection-authorities/#page=1
www.burges-salmon.com/articles/102k02b/why-do-trustees-need-to-know-about-uk-immigration-and-residence/#page=1
brodies.com/insights/wills-and-estate-planning/what-is-the-uk-statutory-residence-test/