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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/

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