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UK: When do ‘exceptional Circumstances’ count for UK Tax Residence Status?

www.osborneclarke.com/insights/when-do-exceptional-circumstances-count-uk-tax-residence-status
UK tribunal clarifies ‘exceptional circumstances’ residence test – Stewarts (stewartslaw.com)

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

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